IFRS for SMEs Update

IFRS for SMEs Update

Welcome to the IFRS for SMEs Update

The IASB's IFRS for SMEs Update is a staff summary of news relating to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). All issues of the IFRS for SMEs Update are available in both HTML and PDF format on the IASB's website. To subscribe use the link on the right.

Content

  • Closure of comment period on proposed amendments to the IFRS for SMEs
  • Update on selection process of membership of the SME Implementation Group
  • Upcoming ‘train the trainers’ workshops
  • IFRS for SMEs translations: status report

Closure of comment period on proposed amendments to the 
IFRS for SMEs


The comment period for responses to the IASB Exposure Draft, ED/2013/9, Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)has now closed. To view the Exposure Draft and the comment letters received click here

More information on the comprehensive review is available on the SME webpages of the IASB website (www.ifrs.org). 

Update on selection process of membership of the 
SME Implementation Group
 

The nomination period for applications for membership of the SME Implementation Group has now closed. The Trustees of the IFRS Foundation will be considering a proposal for the revised composition of the SME Implementation Group at their April 2014 meeting. 

The January 2014 press release inviting nominations for membership of the SME Implementation Group can be accessed here 


Upcoming ‘train the trainers’ workshops

For more details, click here 

Eurasia 
Date: 10–12 June 2014 
Location: Yerevan, Armenia 
Instructors: Michael Wells (Director, IFRS Education Initiative, IASB) and Guillermo Braunbeck (Project Manager, IFRS Education Initiative, IASB) 
Language: English 
Sponsoring organisations: World Bank’s Centre for Financial Reporting Reform (CFRR)—part of the Strengthening Auditing and Reporting in the Countries of the Eastern Partnership (STAREP) program. 

Asia
Date: 30 June-1 July 2014
Location: Kuala Lumpur, Malaysia
Instructors: Darrel Scott (Chairman SME Implementation Group and IASB member) and Michael Wells (Director, IFRS Education Initiative, IASB)
Language: English
Sponsoring organisations: Malaysian Accounting Standards Board (MASB) and the Malaysian Institute of Accountants (MIA). 


IFRS for SMEs translations: status report


Here is the current status of the IFRS for SMEs translations that have been approved by the IFRS Foundation 

Completed: Albanian*, Arabic, Armenian*, Bosnian*, Bulgarian*, Chinese (simplified)*, Croatian*, Czech*, Estonian*, French*, German, Hebrew*, Italian*, Japanese*, Kazakh*, Khmer*, Lithuanian*, Macedonian*, Mongolian*, Polish*, Portuguese*, Romanian*, Russian*, Serbian, Spanish*, Turkish* and Ukrainian*. 

In progress: Azeri, Georgian, Turkmen. 

*Available for free download here (for translations not marked with an * please see our webshop for details on how to purchase a hard copy).




Where to obtain IFRS for SMEs materials

  • The Standard online (available in multiple languages)
  • The Standard in hard copy
  • Information about the SME Implementation Group
  • Information about the Comprehensive Review of the IFRS for SMEs
  • Information about guidance for micro-sized entities applying the IFRS for SMEs
  • The Exposure Draft of proposed amendments to the IFRS for SMEs
  • Q & As
  • 'Train the trainers' workshops and presentation slides
  • Training materials in PDF format
  • IASB and staff presentations about the IFRS for SMEs
  • Past copies of the IFRS for SMEs Update
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