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 update on the IASB’s redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (2022 Exposure Draft);
an overview of the second comprehensive review of the IFRS for SMEs Accounting Standard (the Standard); and
an overview of the revised Section 23 Revenue from Contracts with Customers in the third edition of the Standard.
At its July 2024 and September 2024 meetings, the IASB finished redeliberating the proposals in the 2022 Exposure Draft and in the Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard , respectively.