SME Financial Reporting Framework and Standard

Standards and reference material

• For SME-FRF & SME-FRS (Issued August 2005) (Old SME-FRF & SME-FRS)
  Effective for a Qualifying Entity's financial statements which cover a period beginning on or before 2 March 2014

• For SME-FRF & SME-FRS (Revised December 2015) (SME-FRF & SME-FRS (Revised))
  Effective for a Qualifying Entity's financial statements which cover a period beginning on or after 3 March 2014 – Early application is not permitted

Last updated: 8 September 2015