December 2023 SME Implementation Group meeting summary now available

December 2023 SME Implementation Group meeting summary now available

The SME Implementation Group met on 5 December 2023. The meeting summary is now available.
The topics discussed were:
  • Revenue from contracts with customers
  • Addendum to the Exposure Draft Third Edition of the IFRS for SMEs Accounting Standard (Exposure Draft)
  • Impairment of financial assets
The meeting summary may be accessed here.