December 2023 IFRS for SMEs Accounting Standard Update available
December 2023 IFRS for SMEs Accounting Standard Update available
The December 2023 edition of the IFRS for SMEs Accounting Standard Update is now available. The Update provides a staff summary of news, events and other information about the IFRS for SMEs Accounting Standard and related SME activities.
The December 2023 edition of the Update includes:
The December 2023 edition of the Update includes:
- an update on the IASB redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (Exposure Draft);
- an overview of the forthcoming addendum to the Exposure Draft;
- an update on the December 2023 meeting of the SME Implementation Group (SMEIG); and
- an overview of the prospective IFRS Accounting Standard for subsidiaries without public accountability.