Review of the IFRS for SMEs Standard
Initiative
Official name
Exposure Draft - IFRS for SMEs Accounting Standard
Addendum to the Exposure Draft - Third edition of the IFRS for SMEs Accounting Standard
Addendum to the Exposure Draft - Third edition of the IFRS for SMEs Accounting Standard
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
28.01.2020
Doc. code
IASB/ED/2024/2
Summary
Status
Status
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Current version
Consultation paper
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
(non-binding, INT)
IFRS 9
(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, IASB/ED/2024/2, 2024