The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard.
Webcasts
- Overview of the new Section 2 Concepts and Pervasive Principles—explains how the revised section aligns with the Conceptual Framework.
- Overview of amendments to Section 7 Statement of Cash Flows—outlines the new disclosure requirements.
Educational modules
- Module 19 Business Combinations and Goodwill
- Module 35 Transition to the IFRS for SMEs Accounting Standard
Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard.
Update
The September 2025 IFRS for SMEs Accounting Standard Update provides a staff summary of news, events and SME-related activities.
Podcast
Episode 3 of the IFRS for SMEs Accounting Standard podcast series explores an SME investor perspective on the third edition of the Standard.
Translations
Digital PDFs of the third edition of the IFRS for SMES Accounting Standard in Spanish are available. Filter by language and year and select ‘Go’ to find the translated document.
Premium digital subscribers have access to the Standard and Basis for Conclusions. Registered users can access the Standard only.
