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 International Accounting Standards Board (IASB) has decided to proceed with targeted amendments to the IFRS for SMEs Accounting Standard that will introduce a consolidation exception for eligible SMEs that have an investment entity parent. The IASB received broad support for the proposal which will give eligible SMEs access to the same cost savings that are already available to companies applying full IFRS Accounting Standards.
In response to stakeholder feedback, the IASB also decided to require SMEs applying the exception to disclose that they have used it and details about the parent company.
The IASB expects to issue the amendments before the end of 2026. The amendments will take effect with the third edition of the IFRS for SMEs Accounting Standard for reporting periods beginning on or after 1 January 2027.