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 a suite of fresh educational resources to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard.
The available educational resources include 11 modules, five webcasts and three podcast episodes.
Module 1 Small and Medium-sized Entities
Module 2 Concepts and Pervasive Principles
Module 7 Statement of Cash Flows
Module 9 Consolidated and Separate Financial Statements
Module 11 Financial Instruments
Module 12 Fair Value Measurement
Module 15 Joint Arrangements
Module 19 Business Combinations and Goodwill
Module 23 Revenue from Contracts with Customers
Module 28 Employee Benefits
Module 35 Transition to the IFRS for SMEs Accounting Standard
The modules provide explanations and examples to improve understanding of the requirements in the Standard, identify the significant judgement applied in applying those requirements and include comparison with the requirements in full IFRS Accounting Standards.