Agenda for the SMEIG July meeting

  • SMEIG meeting (mid blue) Image

28 Jun 2023

The next meeting of the SME Implementation Group (SMEIG) will be held on 13 July 2023.

The SMEIG will discuss the following topics:

  • Second comprehensive review of the IFRS for SMEs
    • Feedback from comment letters on exposure draft
      • Proposed amendments to the IFRS for SMEs
      • Topics for which amendments were not proposed
    • Outreach feedback summary
    • Proposed revised Section 23 Revenue from Contracts with Customers
  • International tax reform — Pillar two model rules — Proposed amendments to the IFRS for SMEs
    • Comments on the IASB's proposals for an urgent amendment
    • Exposure draft itself

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

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