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 IFRS Foundation has published new educational materials to support the application of Section 11 Financial Instruments of the third edition of the IFRS for SMEs Accounting Standard.
The new resources are:
a webcast providing an overview of the amendments to Section 11 ; and
an updated Educational Module 11 Financial Instruments .
These educational materials are intended to assist SMEs in applying the third edition of the Standard.