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The Trustees of the IFRS Foundation (Trustees) invite nominations of suitable candidates for membership of the SME Implementation Group (SMEIG).

The mission of the SMEIG is to support the adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs Standard) and to support its implementation.

The SMEIG has two main responsibilities:

  1. to develop non-mandatory guidance for implementing the IFRS for SMEs Standard in the form of questions and answers (Q&As) that will be made publicly available to interested parties on a timely basis; and
  2. to make recommendations to the International Accounting Standards Board (Board) if and when needed on amending the IFRS for SMEs Standard.

Find out more about the terms of reference and operating procedures for the SMEIG.

Members of the SMEIG are selected for their knowledge of and experience in financial reporting by SMEs and, preferably, their knowledge of and direct experience with the IFRS for SMEs Standard.

The Trustees invite nominations and applications from all geographical regions and are particularly interested in candidates who use the financial statements of small and medium-sized entities (investors and providers of finance).

The SMEIG is chaired by Board member, Darrel Scott. All members of the SMEIG will serve on a voluntary basis. The SMEIG also includes appointed observers who have the right to participate in SMEIG deliberations, but not to vote.

Nominations and applications must explain the candidate’s knowledge of and experience with financial reporting by small and medium-sized entities and may include any relevant supporting information. Nominations and applications will be considered if they are received at sme@ifrs.org by 20 March 2020. Nominations and applications should be submitted in English.