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Report of the September 2021 SME Implementation Group meeting

  • SMEIG meeting (mid blue) Image

19 Oct 2021

The IASB has issued a report on the SME Implementation Group (SMEIG) meeting held on 9 September 2021 via video conference.

The topics discussed at the meeting were:

  • update on work completed;
  • proposals relating to the Conceptual Framework and to financial instruments;
  • alignment with IFRS 16 Leases;
  • Section 28 of the IFRS for SMEs Employee Benefits;
  • update to multiple sections of the IFRS for SMEs for amendments to IFRSs and IFRIC Interpretations;
  • alignment with IFRS 14 Regulatory Deferral Accounts;
  • other topics; and
  • subsidiaries without public accountability.

The report from the meeting is available on the IASB website.

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