IFRS for SMEs: What’s changed? here’s the marked-up version
The IFRS Foundation has just released a marked-up edition of the IFRS for SMEs Accounting Standard, showing exactly what’s changed from the previous version. If you’re working on implementation or just trying to keep up, it’s a very usefull way to see what’s new without digging through two editions side by side.
There’s a lot packed in—revenue now lines up with IFRS 15, brand-new section on fair value, and the financial instruments section received a serious clean-up. Definitions are tighter, disclosures are clearer, and overall it’s a more streamlined read.
If you’re in the structured data world, this is a useful one to bookmark. It’ll make planning updates and understanding what needs to shift way more manageable.
You’ll find the full marked-up version here. Only 236 pages of updates best enjoyed with a snack and a steady supply of highlighters.
