September 2024 IFRS for SMEs Accounting Standard Update available

The September 2024 edition of IFRS for SMEs Accounting Standard Update is available now.
The edition includes:
  • an update on the IASB’s redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (2022 Exposure Draft);
  • an update on the Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (Addendum Exposure Draft); 
  • an overview of the revised Section 2 Concepts and Pervasive Principles in the third edition of the IFRS for SMEs Accounting Standard (Standard);
  • a summary of the September 2024 SME Implementation Group (SMEIG) meeting; and
  • details of the breakout sessions on the third edition of the Standard at the World Standard-setters Conference 2024 (WSS Conference).
The Update may be accessed here.