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About the SME Implementation Group (SMEIG)

The Trustees have charged the SMEIG with two main responsibilities:

  1. to consider questions on the implementation and application of the IFRS for SMEs Standard, decide which questions merit published educational material based on the set criteria and develop Q&As, which are educational materials, that are publicly available on a timely basis.
  2. to consider the need to amend the IFRS for SMEs Standard and make recommendations to the Board on:
    1. issues on the implementation and application of the IFRS for SMEs Standard that cannot be addressed by Q&As; and
    2. new and amended IFRS Standards that have been approved since the IFRS for SMEs Standard was issued or last amended.