EFRAG presents educational videos dedicated to the ESRS LSME ED and VSME ED drafts, which were published for public consultation on January 22, 2024.
The three videos include:
- Highlights of the two SME Exposure Drafts, providing an overview of the standards.
- A presentation of the ESRS LSME Exposure Draft, detailing the draft standard, including the main simplifications compared to the first set of ESRS.
- A presentation of the VSME Exposure Draft, covering the draft standard in detail.
These videos serve as a useful resource for those interested in studying and applying these standards in the future.
Link to the videos: YouTube Playlist
