Webcast with an overview of the IFRS for SMEs ED
06 Dec 2022
On 8 September 2022, the IASB published an Exposure Draft (ED) of proposed amendments to its 'International Financial Reporting Standard for Small and Medium-sized Entities' (IFRS for SMEs). The IASB has now released a webcast offering an overview of the ED.
The 13-minute webcast:
- provides a brief background on the IFRS for SMEs;
- describes the approach taken in the second comprehensive review of the standard that led to the publication of the ED; and
- summarises the main proposals in the ED.
The webcast can be accessed through the press release on the website of the IFRS Foundation.