IFRS for SMEs Accounting Standard educational materials available

The IFRS Foundation has published the following educational materials to support the implementation of the third edition of the IFRS for SMEs Accounting Standard:
  • Webcasts about Section 2 Concepts and Pervasive Principles and Section 7 Statement of Cash Flows
  • Educational modules 19 Business Combinations and Goodwill and 35 Transition to the IFRS for SMEs Accounting Standard.
  • Podcasts exploring an SME investor perspective on the IFRS for SMEs Accounting Standard
  • PDF copies of translations of the IFRS for SMEs Accounting Standard in Spanish.
The educational materials and the September 2025 IFRS for SMEs Accounting Standard Update may be accessed here.