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Accounting Standards Board The Institute of Chartered Accountants of India 10th October, 2022 Third edition of the IFRS for SMEs Accounting Standard IFRS for SMEs Accounting Standards are applied for general purpose financial statements of small companies, primarily; small and medium-sized entities (SMEs), private entities and non-publicly accountable entities, which is required or permitted in 86 jurisdictions across the globe. This Standard is based on full IFRS with modifications to r
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FAQ :
The IFRS for SMEs Accounting Standard is based on full IFRS but with modifications to suit the needs and cost-benefit considerations of small and medium-sized entities, private entities, and non-publicly accountable entities.
It is primarily for general purpose financial statements of small and medium-sized entities (SMEs), private entities, and non-publicly accountable entities.
The first edition was issued by the International Accounting Standards Board (IASB) in 2009.
Comments must be received no later than December 31, 2022.
Comments can be submitted electronically via the ICAI website, by email to commentsasb@icai.in, or by post to the Secretary, Accounting Standards Board, ICAI.
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