December 2025 IFRS for SMEs Accounting Standard Update available

The December 2025 IFRS for SMEs Accounting Standard Update is now available. The Update includes:
  • an overview of Section 19 Business Combinations and Goodwill;
  • supporting resources published (including educational modules and webcasts);
  • an update on stakeholder engagement activities;
  • an overview of licensing IFRS Standards arrangements; and
  • an overview of ePubs.
The Update may be accessed here.