IFRS Foundation publishes marked-up IFRS for SMEs Accounting Standard

The IFRS Foundation has published educational material to help stakeholders identify the changes between the second and third editions of the IFRS for SMEs Accounting Standard.
The material presents the full text of the Standard, with all changes in the third edition of the Standard marked up to help stakeholders assess the effects of the changes and prepare for implementation.
The marked-up version may be accessed here.