The IASB has posted the latest draft of an Exposure Draft on IFRS for SMEs. IASB underlines that the draft is not a finished product. Further changes, some of which could be substantial, will be made to this draft before the IASB publishes it for public comment.
The document can be downloaded from the IASB website.
The IASB has not approved this draft. The draft is being made publicly available purely for information—to give interested parties an update on the project. The IASB does not request comments on this draft, and the staff will not be in a position to consider or respond to any comments. The IASB expects to publish an ED for public comment later this year.
Press release
Draft
© IASB - International Accounting Standards Board
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