IFRS for SMEs Third Edition: Resources Supporting Implementation

The IFRS for SMEs Accounting Standard Update is a staff-prepared summary of news, events and other information relating to the IFRS for SMEs Accounting Standard and related SME activities.

The staff summary has not been reviewed by the International Accounting Standards Board (IASB).

One section of the update focuses on the resources published to support implementation of the Third Edition of the Standard.

These resources are not new accounting requirements by themselves. Instead, they are supporting documents and learning tools designed to help business owners, accountants, auditors, trainers and other users understand the changes and apply the revised Standard correctly.

The Standard and Its Supporting Resources

The IFRS for SMEs Accounting Standard can be viewed as the official rulebook.

The supporting resources are like:

They help users understand:

The IASB has published several types of supporting materials for the Third Edition.

Project Summary

The Project Summary provides a shorter and more accessible overview of the project.

Instead of reading the entire Standard from beginning to end, users can first read the summary to understand:

This provides a useful starting point for users who are beginning to study the revised Standard.

Feedback Statement and Effects Analysis

The Feedback Statement and Effects Analysis explains:

In practical terms, this document helps users understand why the IASB introduced the updates and what their potential impact may be on SMEs and users of financial statements.

Marked-Up Version of the Standard

The marked-up Standard is particularly useful for accountants and auditors.

It is a version of the Third Edition that shows the changes made since the Second Edition through document markup.

This allows users to identify the amendments more easily without having to compare two complete versions of the Standard line by line.

Updated Educational Modules

The updated educational modules are designed to help SMEs apply the Standard.

They include:

These modules are intended to explain the requirements in a more practical and educational manner, rather than simply reproducing technical wording.

The IASB is updating the educational modules in stages, prioritising sections that contain significant changes in the Third Edition.

The modules published to date include:

Educational Webcasts

The IASB has also released educational webcasts to help SMEs implement the revised Standard.

The webcast series complements the educational modules and includes:

Podcast Series

A podcast series has also been launched to provide short, accessible insights into the Third Edition of the Standard.

The January, March and September episodes are available.

A Practical Example

Assume that a Malaysian SME is preparing its financial statements under the Third Edition of the IFRS for SMEs Accounting Standard.

The accountant may not begin by reading the entire Standard from beginning to end. A more practical approach may be to:

This is the purpose of the implementation resources: to make the learning and transition process more manageable.

Key Takeaway

The resources published to support implementation are not additional accounting rules. They form part of the support package accompanying the new Standard.

The IASB has not only issued the revised requirements. It has also provided summaries, comparison documents, educational modules, webcasts and podcasts to help users understand and apply them.

IFRS for SMEs 第三版：支援准则实施的配套资源

**《IFRS for SMEs 会计准则更新》**是由工作人员编写的摘要，内容涉及 IFRS for SMEs 会计准则及相关中小型企业活动的新闻、动态及其他信息。

这份工作人员摘要未经**国际会计准则理事会（IASB）**审阅。

本期更新其中一个部分，重点介绍为协助企业实施 IFRS for SMEs 第三版而发布的配套资源。

这些资源本身并不是新的会计要求，而是由 IASB 及 IFRS Foundation 提供的辅助文件与学习工具，帮助企业经营者、会计人员、审计师、培训讲师及其他使用者理解修订内容，并正确应用新版准则。

正式准则与配套资源

IFRS for SMEs 会计准则可以被理解为正式的规则书。

而配套资源则类似于：

这些资源帮助使用者了解：

IASB 已经为第三版发布了多种配套材料。

项目摘要

**项目摘要（Project Summary）**提供了一份较简短、较容易理解的项目概览。

使用者不必一开始就从头到尾阅读整本准则，而可以先通过项目摘要了解：

对于刚开始学习修订后准则的使用者来说，这是一项有用的入门资源。

意见反馈说明与影响分析

**意见反馈说明与影响分析（Feedback Statement and Effects Analysis）**主要说明：

简单来说，这份文件帮助使用者了解 IASB 为什么作出这些修订，以及这些变化可能如何影响中小型企业及财务报表使用者。

修订标注版准则

**修订标注版准则（Marked-up Standard）**对会计师及审计师尤其有用。

这是一份以文件标注方式呈现的第三版准则，可以清楚显示相较于第二版所作出的修改。

因此，使用者无需自行将两份完整准则逐行比较，也能够较容易找出修订内容。

更新后的教学模块

更新后的教学模块旨在帮助中小型企业应用新版准则。

这些模块包括：

这些教学模块不只是重复技术条文，而是尝试以更实务及更具教育性的方式，帮助使用者理解相关要求。

IASB 正分阶段更新教学模块，并优先处理第三版中有重大变化的章节。

截至目前，已经发布的模块包括：

教育网络讲座

IASB 也发布了教育网络讲座，协助中小型企业落实修订后的准则。

这套网络讲座与教学模块相互配合，目前包括：

播客系列

IASB 也推出了播客系列，以较短及容易理解的形式，介绍第三版准则的重点内容。

目前已有一月、三月及九月的节目可供使用。

实际例子

假设一家马来西亚中小型企业，正根据 IFRS for SMEs 会计准则第三版编制财务报表。

企业会计人员未必需要一开始就从头到尾阅读整本准则。更实际的学习方式可能是：

这正是实施资源的用途：让学习及过渡过程更容易管理。

重点总结

为支援准则实施而发布的资源，并不是额外的会计规则，而是配合新版准则推出的支援配套。

IASB 不只是发布了修订后的准则要求，也提供了摘要、修订对照文件、教学模块、网络讲座及播客，帮助使用者理解及应用这些要求。