IFRS for SMEs Standard (Third edition)

Topic area:
Status: 03.03.2025 |
Aktuell
Key words:
IFRS
Initiative
Official name
IFRS for SMEs Accounting Standard
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
28.01.2020
Doc. code
-
Summary
Status
Status

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Current version
Final version
27.02.2025
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Conceptual Framework for financial reporting (non-binding, INT)
IFRS 13 - Fair Value Measurement (non-binding, INT)
IFRS 9 - Financial Instruments (non-binding, INT)
Annual Improvements Projects 2015-2017 - IFRS 3 & IFRS 11 (non-binding, INT)
IFRS 15 – Revenue from contracts with customers (non-binding, INT)

Source: IASB, IFRS for SMEs Accounting Standard
, 2025