AASB believes the IFRS for SMEs should be updated in line with full IFRSs

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The Australian Accounting Standards Board (AASB) has submitted a comment letter on the IASB’s Exposure Draft ED/2013/9 ‘Proposed amendments to International Financial Reporting Standard for Small and Medium-sized Entities’. In the letter the AASB expresses disappointment that the review of the standard has not been as comprehensive as hoped.

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