New educational materials available to support implementation of the IFRS for SMEs Accounting Standard

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 package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard.

Overview of the new Section 2 Concepts and Pervasive Principles —explains how the revised section aligns with the Conceptual Framework .

Overview of amendments to Section 7 Statement of Cash Flows —outlines the new disclosure requirements.

Module 19 Business Combinations and Goodwill

Module 35 Transition to the IFRS for SMEs Accounting Standard

Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard.

The September 2025 IFRS for SMEs Accounting Standard Update provides a staff summary of news, events and SME-related activities.

Episode 3 of the IFRS for SMEs Accounting Standard podcast series explores an SME investor perspective on the third edition of the Standard.