IASB proposes limited amendments to the IFRS for SMEs
03 October 2013
The International Accounting Standards Board (IASB) today published
for public comment an Exposure Draft of proposed amendments to the IFRS for
SMEs, which it developed based on its initial comprehensive review of the
IFRS for SMEs.
When it issued the IFRS for SMEs in July 2009, the IASB stated its
plans to undertake an initial comprehensive review of the IFRS for SMEs
to enable it to assess the first two years’ experience that entities would have
had in implementing it and to consider whether there is a need for any
amendments. In many jurisdictions, companies started using the IFRS for SMEs
in 2010. Consequently, the IASB commenced its initial comprehensive review
in 2012.
In order to assist in the process of identifying which items to consider for
amendment the IASB issued a Request for Information in June 2012 to seek public
views and consulted with the SME Implementation Group, an advisory body to the
IASB. After considering the feedback it received, and taking into account the
fact that the IFRS for SMEs is still a new Standard, the IASB only
proposes to make limited amendments to the IFRS for SMEs.
Most of the proposed amendments clarify existing requirements or add
supporting guidance, rather than propose changes to the underlying requirements
in the IFRS for SMEs. Consequently, for most SMEs, the proposals are
expected to improve understanding of the existing requirements, without having a
significant effect on the entity’s financial reporting practices and financial
statements.
The proposals are open
for comment until 3 March 2014.
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