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The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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August 2019 IFRS for SMEs Update published

03 September 2019

August 2019 IFRS for SMEs Update published

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The August 2019 IFRS for SMEs Update is now available.

This Update includes information on:

Note from Darrel Scott—Update on the 2019 Comprehensive Review of the IFRS for SMEs Standard
Discussing the IFRS for SMEs Standard at the Africa Congress of Accountants Conference
SME Implementation Group issues draft Q&A
Spotlight—The SME Implementation Group

View this and all previous IFRS for SMEs Updates here.

IFRS for SMEs education modules
IFRS for SMEs implementation page

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