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 19 Business Combinations and Goodwill in the third edition of the Standard ;
resources published to support implementation of the Standard ;
an update on stakeholder engagement activities ;
an overview of licensing IFRS Standards ; and
an overview of ePubs—an enhanced way to access IFRS Accounting Standards .
Section 19 Business Combinations and Goodwill in the third edition of the IFRS for SMEs Accounting Standard sets out requirements for accounting for business combinations and goodwill. A business combination occurs when an acquirer obtains control of one or more businesses.