A new leaf for IFRS for SMEs
The International Accounting Standards Board (IASB) published the proposed amendments (ED/2013/9) to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in October 2013 for comment. This is the first review since the release of the standard in 2009. It is the IASB’s expectation to review the standard in a three…