Exposure Draft: Addendum to Third edition of IFRS for SMEs Accounting Standard

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Addendum to Third Edition of IFRS for SMEs Accounting Standard that aims to amend Section 7 and Section 30 of the IFRS for SMEs Accounting Standard (the ‘Standard’).

Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.

To read the response in full, please download the consultation document on this page.

Consultation response document