Report of the October 2022 SME Implementation Group meeting

  • SMEIG meeting (mid blue) Image

14 Nov, 2022

The IASB has issued a report on the SME Implementation Group (SMEIG) meeting held on 13 October 2022.

The SMEIG discussed the following topics related to the second comprehensive review of the IFRS for SMEs Standard:

  • Objective of the second comprehensive review
  • Concepts and basic principles
  • Fair value measurement
  • Financial instruments
  • Business combinations
  • Consolidation package
  • Revenue
  • Other topics

Please click to access the report on the IFRS Foundation website.

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