Desde Alerta de la Fundación IFRS

IASB consults on approach to updating its IFRS for SMEs Standard  2019 Comprehensive Review of the IFRS for SMEs Standard   The IFRS for SMEs Standard   International Accounting Standards Board   SME Implementation Group  
he International Accounting Standards Board (Board) is asking for views on its approach to updating the IFRS for SMEs^® Standard—the simplified accounting standard for small and medium-sized entities.
The IFRS for SMEs Standard is required or permitted in more than 80 countries and is used by millions of companies.
The objective of the consultation is to seek views on whether and how to align the IFRS for SMEs Standard with full IFRS Standards, which are the Standards developed for publicly accountable entities and currently required in more than 140 jurisdictions.
The Request for Information asks for views on different approaches to updating the IFRS for SMEs Standard, as well as views on how the Standard could be aligned with newer IFRS Standards, such as IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases.
Hans Hoogervorst, Chair of the International Accounting Standards Board, said:

This review is about determining to what extent the IFRS for SMEs Standard should be updated for developments in IFRS Standards and ensuring it remains a high-quality Standard for the millions of companies that have begun using it since it was first issued 10 years ago.

Access the Request for Information: Comprehensive Review of the IFRS for SMEs^® Standard. Responses should reach the Board by 27 July 2020. There is also a Snapshot available, which provides a summary of the consultation document.
Responses to this Request for Information will help the SMEIG develop recommendations for the Board on whether and how to amend the IFRS for SMEs Standard. Any proposed changes will be subject to further consultation.