The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amendments to its ‘International Financial Reporting Standard for Small and Medium-sized Entities’ (IFRS for SMEs). The proposals are the result of the first comprehensive review of that standard, which is to be conducted in three year intervals. The IASB suggests smaller changes to 21 of the 35 sections. Comments on ED/2013/9 are requested by 3 March 2014.