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The International Accounting Standards Board (IASB) has begun consulting on proposals to update the IFRS for SMEs standard, which include consideration of whether and how to align the simplified accounting standard for small and medium-sized entities with full IFRS standards.
This is the first step in IASB’s second comprehensive review of the IFRS for SMEs standard, which is required or permitted in more than 80 countries and is used by millions of companies.
Read more at the Accountancy Daily.