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IASB proposes to update the IFRS for SMEs Accounting Standard
In September, the IASB issued an Exposure Draft Third edition of the IFRS for SMEs Accounting Standard proposing amendments to the standard.
The proposed amendments are part of the Second Comprehensive Review of the Standard and will align with recent improvements to full IFRS Accounting Standards.
Stakeholders are encouraged to provide feedback to the IASB on the proposed amendments. Comments are due by 7 March 2023.