Dear Members and Affiliates,

Since the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard was published in September 2022, The IASB now consider feedback on it. The Exposure Drafts is available on the Institute’s website:   https://www.ifrs.org/content/dam/ifrs/project/2019-comprehensive-review-of-the-ifrs-for-smes-standard/exposure-draft-2022/ed-2022-1-iasb-ifrs-smes.pdf

SCAA cordially invites you to comment on the Exposure Drafts.  Comments should be submitted in written form by 12 December 2022 (Monday) to info@scaacpa.org.hk in Word File format. 

SCAA will continue to engage with regulators and government departments to consider issues from different perspectives.  SCAA’s active involvement at the development stage of accounting standards ensures that our view, and the views & concerns of our stakeholders, are effectively expressed and considered.