by Robin Jarvis, Professor of Accounting, Brunel University and Special Adviser to the European Federation of Accountants and Auditors (EFAA) | April 26, 2017
What role do International Financial Reporting Standards play in accounting for small- and medium-sized entities in Europe?
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Navigating Principles-based Standards in Financial Reporting
by Alice Telfer, Head of Business and Public Sector, ICAS and Michelle Cricket, Director of Research, ICAS | March 27, 2017
Organizations are increasingly applying principles-based standards in financial reporting, and a new practical guide from ICAS can help those involved in financial reporting make professional judgments.
Strong PFM Requires End-to-end Financial Literacy
by Dr Susanna Di Feliciantonio, Head of EU Public Affairs, ICAEW | March 16, 2017
Political and constitutional systems vary markedly across the EU; so too do public financial management (PFM) structures. The common thread is the need to ensure effective democratic accountability and encourage greater public transparency.
Building Trust through Agreed-Upon Procedures
by Bodo Richardt, President, European Federation of Accountants and Auditors for SMEs and Paul Thompson, Director, European Federation of Accountants and Auditors for SMEs | March 13, 2017
Feedback from small- and medium-sized accounting practices and entities, SMPs and SMEs, is a crucial step in developing an agreed-upon procedures standard that suits, and allowing SMPs and SMEs to more fully realize the potential of these...
Exploring the Demand for Agreed-Upon Procedures Engagements
by Christopher Arnold, Head of SME/SMP and Research, IFAC and Jasper van den Hout, Principal, International Auditing and Assurance Standards Board | March 10, 2017
The IAASB’s Agreed-upon Procedures Working Group has issued a Discussion Paper and requests input from all stakeholders.
Representing Small Practices—Key Priorities for the SMP Committee
by Monica Foerster, Chair, IFAC SMP Committee | March 6, 2017
Monica Foerster, the new Chair of the IFAC Small and Medium Practices Committee, highlights the key activities and projects for the committee in 2017.
Unlimited Possibilities for Women in Accountancy
by Yasmine El-Ramly, Senior Technical Manager of Firm Services and Global Alliances, American Institute of CPAs | March 6, 2017
Head of the American Institute of CPAs’ Women’s Leadership Initiative discusses the vast opportunities for women in the accountancy profession.