IFAC Response to the IFRS for SMEs Exposure Draft

[News]

Published: 

Tue, 2023-03-07

Items: 

IFAC Response to the IFRS for SMEs Exposure Draft

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Issues, Insights & Interest Areas: 

SME & SMP Issues

Language: 

English

Publication Type: 

Comment Letters

Source: 

IFAC

IFAC welcomes this comprehensive review of IFRS for small- and medium-sized enterprises (SMEs). In principle, we support alignment of IFRS for SMEs with full IFRS Standards. As a basic standard-setting principle we believe the concepts that underpin IFRS and IFRS for SMEs should be the same, notwithstanding that their application may need to be modified to address user needs and capacity constraints of SMEs.

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