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 today published educational material to help stakeholders identify the changes between the second and third editions of the IFRS for SMEs Accounting Standard.
This new resource presents the full text of the Standard, with all changes in the third edition of the Standard marked up to help stakeholders assess the effects of the changes and prepare for implementation.
Access the marked-up Standard .
The IFRS Foundation will be updating the IFRS for SMEs educational modules to support the third edition, prioritising the sections with significant changes. The first module to be updated—Module 11 Financial Instruments —is expected to be published in May 2025.
You will be able to access the updated modules on the supporting materials page.
版本与出处
- Marked-up IFRS for SMEs Accounting Standard now available