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High-quality business reporting is at the heart of strong and sustainable organizations, financial markets, and economies. It allows organizations to present a cohesive explanation of their business and helps them engage with internal and external stakeholders, including customers, employees, shareholders, creditors, and regulators, while also promoting better internal decision making. Professional accountants are integral to all phases of organizational reporting. Read More
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What is IFRS for SMEs? ACCA's Corporate Reporting teams explains, in this video presentation.
An international study supported by ACCA reveals the importance of trade credit and the global differences in accessing it.
Includes information about adoptions, translations, training, Q&As, publications, and the comprehensive review currently underway. It also contains an up-to-date list of small- and medium-sized entity (SME) resources that are available for free download from the website.
This guidance helps micro-sized entities apply the IFRS for Small and Medium-Sized Entities (SMEs) (2009).
This study investigates the value of the financial statements of small and medium-sized enterprises to trade creditors and trade credit intermediaries, including credit rating agencies and credit insurers. The research focuses on small and medium-sized unincorporated and incorporated enterprises, referred to here as SMEs. The study is set in the context of the increased internationalisation of smaller firms and growing international convergence of financial reporting requirements.
This technical article and related questions can support learning and development in the area of financial reporting.
Presentations and other materials from the IFRS Foundation's regional Train the Trainers Workshops to build capacity for the implementation of the IFRS for SMEs.
July 17, 2014 - Association of Chartered Certified Accountants
June 30, 2014 - In The Black
June 27, 2014 - The Accountant
June 27, 2014 - International Integrated Reporting Council
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