Small companies and other interested parties can submit implementation issues on the IFRS for SMEs Accounting Standard for consideration. Submitted issues will be dealt with by staff in one of two ways:
•Staff will refer the issue for consideration by the SME Implementation Group (SMEIG) if they think the issue is likely to meet the criteria in paragraph 20 of the Terms of Reference and Operating Procedures for the SMEIG. For these issues the SMEIG will then consider whether to develop non-mandatory implementation guidance to address the issue in the form of questions and answers (Q&As).
•Other issues will be considered by the staff when updating our education material or held for consideration during the next periodic review of the IFRS for SMEs Accounting Standard, as applicable.
The criteria referred to above sets out that an issue should be pervasive, that unintended or inconsistent implementation has or is likely to occur because of lack of clarity in the Standard, and that the SMEIG can reach a consensus on the appropriate treatment on a timely basis.
https://www.ifrs.org/supporting-implementation/supporting-materials-for-the-ifrs-for-smes/#submit-issues