Latest IFRS for SMEs Accounting Standard educational modules

The IFRS Foundation has published two new educational modules to help stakeholders implement the third edition of the IFRS for SMEs Accounting Standard. These modules are:

• Module 18 – Intangible Assets other than Goodwill
• Module 26 – Share-based Payment.

These modules and other educational material published during the first quarter of 2026 may be accessed here.