The SME Implementation Group (SMEIG), which assists the International Accounting Standards Board, has published draft questions and answers (Q&As) on the application of the IFRS for SMEs Standard.

The Q&As provide non-mandatory guidance on specific accounting questions about applying the standard. During the 2019 Comprehensive Review of the IFRS for SMEs Standard, the IASB will consider the Q&As developed since the issue of the 2015 amendments to the IFRS for SMEs Standard and determine whether to incorporate the responses.

Comments are requested by 7 October 2019.

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