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This webcast offers an overview of the International Accounting Standards Board’s Exposure Draft Third Edition of the IFRS for SMEs Accounting Standard.

The webcast:

  • provides a brief background on the IFRS for SMEs Accounting Standard;
  • describes the approach taken in this second comprehensive review; and
  • summarises the main proposals in the Exposure Draft.

The deadline for submitting comments on the Exposure Draft is 7 March 2023.