以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The IFRS Foundation has published new educational resources in the first quarter of 2026 to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard.
Module 18— Intangible Assets other than Goodwill
Module 26— Share-based Payment
Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard.
Overview of the revised Section 19 Business Combinations and Goodwill —outlines the key features of the revised section.
Overview of the revised Section 23 Revenue from Contracts with Customers —Requirements —explains the main requirements in the revised section.
Overview of the revised Section 23 Revenue from Contracts with Customers —Application guidance and transition —explains the application guidance and transition requirements in the revised section.
Episode 4 of the IFRS for SMEs Accounting Standard podcast series explores how the IFRS Foundation’s educational materials support the implementation of the third edition of the Standard and how the Standard is being applied in Brazil.