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Accounting and Corporate Regulatory Authority

ASC has issued the third edition of the SFRS for Small Entities and the amended FRS 119 Subsidiaries and Small Entities without Public Accountability: Disclosures

Audience

Accountants

Accounting entities

News Topic

Accounting standards and sector regulation

Category

Announcement

18 August 2025

This article has been migrated from an earlier version of the site and may display formatting inconsistencies.

The ASC has issued the third edition of the SFRS for Small Entities (opens in new tab) and the amended FRS 119 Subsidiaries and Small Entities without Public Accountability: Disclosures (opens in new tab), effective for annual reporting periods beginning on or after 1 January 2027.

For more information on Accounting Standards, please click here.