The IFRS for SMEs Accounting Standard Update is a staff summary of news, events and other information about the IFRS for SMEs® Accounting Standard (Standard) and related SME activities. The staff summary has not been reviewed by the International Accounting Standards Board (IASB).
This edition of the IFRS for SMEs Accounting Standard Update includes:
- an overview of Section 19 Business Combinations and Goodwill in the third edition of the Standard;
- resources published to support implementation of the Standard;
- an update on stakeholder engagement activities;
- an overview of licensing IFRS Standards; and
- an overview of ePubs—an enhanced way to access IFRS Accounting Standards.
