IASB publish summary of tentative decisions made on second comprehensive review of IFRS for SMEs
10 March 2022
The IASB have published a condensed summary of tentative decisions made on its project to update IFRS for SMEs. The tentative decisions include decisions on certain sections in IFRS for SMEs to be rewritten to align more closely with IFRS (e.g. IFRS 3, IFRS 15, etc.) and decisions on certain sections to not align with IFRS (e.g. IFRS 16).
The summary may be accessed here.