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Live Webinar The Members-Help-Members (M-H-M) initiative operates under the auspices of the Institute’s Small and Medium Practices Committee (SMPC). Its purpose is to offer non-authoritative guidance and provide comments on technical issues that SMPs commonly encounter. In the upcoming M-H-M sharing session, the speaker will share updates on the third edition of the IFRS for SME, published in February 2025 by the International Accounting Standards Board (IASB). The session will also cover the recently approved revised HKFRS for PE, effective from 1 January 2027, which is equivalent to the third edition of the IFRS for SME. Attendees will receive an overview of key amendments to enhance the understanding of these financial reporting standards tailored for small and medium-sized entities that do not have public accountability. Members are welcome to submit their technical enquiries via the Members-Help-Members Online Platform. Any enquiries received will be reviewed by the SMPC’s Technical Issues Support Group on a pro bono basis and may be addressed during the upcoming sharing session.
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