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The International Accounting Standards Board has today made available an optional response document that stakeholders can use to provide comments on the proposals to update the IFRS for SMEs Accounting Standard.

Stakeholders can submit feedback on the proposals by 7 March 2023 via:

If you choose to use the optional response document as an alternative to a comment letter, please convert it to a PDF before submitting.

Followable tags

Accounting consultative documents
IFRS Accounting Standards development
The IFRS for SMEs Accounting Standard
SME