Agenda for the SMEIG December meeting

  • SMEIG meeting (mid blue) Image

01 Dec, 2023

The next meeting of the SME Implementation Group (SMEIG) will be held on 5 December 2023.

The SMEIG will discuss the following topics:

  • Second com­pre­hen­sive review of the IFRS for SMEs
    • Proposed revised Section 23 Revenue from Contracts with Customers
    • Impairment of financial assets — results of survey on SMEs’ exposure to credit risk
  • Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
    • Lack of exchangeability and supplier finance arrangements

The papers for the meeting are available on the IFRS Foun­da­tion’s website.

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