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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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Countries’ Adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)–Early Empirical Evidence
December 3, 2014 - Taylor & Francis Online
The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic importance of non-publicly accountable entities, little is known about what factors influence countries' decisions to adopt IFRS for SMEs. In a unique sample of 128 countries, they find that countries that are not capable of developing their own local generally accepted accounting principles are more likely to adopt IFRS for SMEs. Overall, the results are helpful in understanding the worldwide diffusion of IFRS for SMEs. Standard setters and regulators might consider the study in the future development of accounting harmonisation of non-publicly accountable entities.
35 stand-alone training modules—one for each section of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).
The IFRS Foundation Education Initiative is developing a series of comprehensive Framework-based IFRS and IFRS for SMEs teaching materials to assist IFRS teachers to educate IFRS learners more effectively.
eIFRS Professional has been developed from the ground up to provide IFRS professionals with immediate online access to authoritative, annotated versions of IFRS and supporting materials.
Compliance Programs: What Separates "Good Enough" from "Great"?
August 28, 2014 - Deloitte
This report look at the building blocks of a world-class program that not only protects an organization from internal and external threats, but also enhances its brand and strengthens its relationships with multiple stakeholders.
This Fact Sheet includes information about adoptions, translations, training, the SME Implementation Group, the current comprehensive review and other SME activities. It also contains an up-to-date list of SME resources that are available for free download from the website.
What is IFRS for SMEs? ACCA's Corporate Reporting teams explains, in this video presentation.
December 2, 2015 - IFRS Foundation
February 26, 2015 - Journal of Accountancy
February 26, 2015 - Asian Scientist
February 24, 2015 - Deloitte
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