April 2024 IFRS for SMEs Accounting Standard Update available
April 2024 IFRS for SMEs Accounting Standard Update available
The April 2024 edition of IFRS for SMEs Accounting Standard Update is now available.
This edition includes:
This edition includes:
- an overview of the proposals in the Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (Addendum Exposure Draft);
- an invitation to participate in fieldwork to explore the potential effects of the IASB’s tentative decisions on impairment of SMEs’ financial assets; and
- an update on the IASB redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (2022 Exposure Draft).