The IFRS Foundation has developed stand-alone modules, one for each section of the IFRS for SMEs Accounting Standard. The IFRS Foundation is in process of updating these modules to reflect the amendments in the 2025 version of the Standard, prioritising those sections with significant changes. These modules are designed to provide support to anyone learning about, applying or reading financial statements prepared using the IFRS for SMEs Accounting Standard.
Each module includes the following:
Please note that these modules have not been approved by the IASB. These modules contain a copyright notice and terms for the allowed use of the materials. Please ensure that you read the notice and terms before using the materials.
To stay informed about developments related to the IFRS for SMEs Accounting Standard, login in, go to your dashboard and follow the 'IFRS for SMEs Accounting Standard' and 'SME' audience under 'Dedicated content'.