IASB publishes article discussing the second comprehensive review of the IFRS for SME Standard
20 August 2020
The IASB has published an article relating to the request for information it issued in January 2020 concerning the second comprehensive review of the IFRS for SME Standard.
In the article, IASB member Daryl Scott explains the rationale behind the review and the current debate behind whether IFRS for SMEs should align with ‘full’ IFRS.
The article may be accessed here.