IFRS for SMEs has been revised for a second time in its history, and the finalised standard known as IFRS for SMEs – Third Edition was published in February 2025.
IFRS for SMEs is a widely adopted financial reporting framework, and amendments to this standard are likely to affect businesses preparing financial statements and auditors of financial statements.
The amendments align the requirements of IFRS for SMEs with IFRS. In total, 105 amendments were made to the IFRS for SMEs standard.
This training session’s goal is to introduce the amendments, clarifying what the new requirements are and helping you to practically visualise their implications insofar as is possible.
Clarification over the effective date of the 105 amendments will also be provided.
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