以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) has today issued a major update to the IFRS for SMEs Accounting Standard, which is currently required or permitted in 85 jurisdictions. This Standard aims to balance the information needs of lenders and other users of SMEs’ financial statements with the resources available to SMEs. The Standard defines SMEs as entities without public accountability that prepare general purpose financial statements.
The update of this Standard is the outcome of a periodic comprehensive review of the Standard. Highlights include:
a revised model for revenue recognition;
bringing together the requirements for fair value measurement in a single location; and
updating the requirements for business combinations, consolidations and financial instruments.
Andreas Barckow, Chair of the IASB, said:
This update is effective for annual periods beginning on or after 1 January 2027, with early application permitted.