September 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 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 7 Statement of Cash Flows in the third edition of the Standard ;

an update on outreach activities ;

resources published to support implementation of the Standard ; and

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

Section 7 Statement of Cash Flows specifies the requirements for presenting a statement of cash flows.

Information about an SME’s cash flows helps users to assess the ability of the SME to generate future cash flows. This information also helps users to assess management’s stewardship of the SME’s economic resources by explaining how an SME has obtained and spent cash, including information about its borrowings, repayments of debt, dividends and other factors that affect liquidity and solvency.