June 2025 IFRS for SMEs Accounting Standard Update

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 for SMEs Accounting Standard Update is a staff summary of news, events and other information about the IFRS for SMEs ® Accounting Standard (Standard) and related SME activities. The staff summary has not been reviewed by the International Accounting Standards Board (IASB).

This edition of the IFRS for SMEs Accounting Standard Update includes:

an overview of Section 11 Financial Instruments in the third edition of the Standard;

an update on the membership of the SME Implementation Group (SMEIG);

resources published to support implementation of the Standard; and

the upcoming World Standard-setters (WSS) Conference 2025.

The IASB issued the third edition of the Standard in February 2025. This edition of the Standard is updated to reflect improvements made in full IFRS Accounting Standards in the scope of the second comprehensive review of the IFRS for SMEs Accounting Standard.

The IASB developed the amendments to the Standard by applying the alignment approach. The alignment approach requires the IASB to use the principles of relevance to SMEs, simplicity and faithful representation, including costs and benefits to determine whether and, if so, how to align the Standard with full IFRS Accounting Standards.