The IFRS for SMEs Standard
Standard 2021

In order to view our Standards you need to be a registered user of the site. Once signed in you will be able to view the Standards in HTML or PDF.

If you're an IFRS Digital subscriber you will be able to use the annotation and taxonomy layers within the HTML to provide greater context, as well as view the bases for conclusions and illustrative examples. 

To sign in or create an account please use the profile icon at the top of the page.

In the meantime, the other tabs will give you context around the Standard. In About you will find a brief summary and the history of the Standard, alongside related active and completed projects and other related information. In News you will find recent news announcements regarding the Standard.

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.