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Webcast 4: Overview of the new Section 2 Concepts and Pervasive Principles

account_balance International Financial Reporting Standards Foundation business IFRS Foundation place London

The IFRS for SMEs Accounting Standard aims to balance the information needs of lenders and other users of SMEs’ financial statements with the resources available to SMEs. 

The IASB issued the third edition of the Standard in February 2025, updating the previous version.   

This update is effective for annual periods beginning on or after 1 January 2027, with early application permitted. 

This webcast series will complement the educational modules designed to help SMEs apply the Standard. 

Webcast 4
This webcast provides an overview of the key new features of the revised Section 2 Concepts and Pervasive Principles in the third edition of the IFRS for SMEs Accounting Standard, aligning with the IASB’s 2018 Conceptual Framework.