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Accounting by Small and Medium Entities


Accounting by Small and Medium Entities

SME Financial Reporting


JoseMaria


José Maria Bové Montero, Chairman, SME Working Party, European Federation of Accountants
The justification for differential reporting in national jurisdictions; What is a small and medium-sized entity?; Implications for EU Member States and candidate countries

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Source: Advanced Program 2006: Module 20


International Accounting Standards for SMEs


Paul Pacter


Paul Pacter, Director of Standards for SMEs, International Accounting Standards Board
Why SME standards are needed; IASB’s preliminary views and IASB definition of SME; Recognition and measurement questionnaire; Draft exposure draft
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Source: Advanced Program 2006: Module 20

Addressing Common Challenges in Accounting and Auditing on a Regional Basis


David Nagy

David Nagy, Consultant, Financial Management - Europe and Central Asia, World Bank
International financial architecture; Corporate financial reporting and the role of the World Bank; Country owned reform agenda – ROSC A&A – Strategy and Action Plans – REPARIS; Outcomes of the Ministerial Conference in Vienna and challenges ahead; Case studies: Bulgaria, Romania, Macedonia, and Bosnia and Herzegovina

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Source: Advanced Program 2006: Module 21


Obstacles Faced by SMEs in Applying Accounting Standards


Annette Davis


Annette Davis, Seconded National Expert, DG Internal Market, European Commission
EU law for limited liability companies; Unlisted companies: SME criteria; Unlisted companies: accounting requirements; SME exemptions and implementation; IASB SME project: Commission view, and EFRAG / FEE joint working group

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Source: Advanced Program 2006: Module 21


A case study - Slovenia: Addressing the Needs of SMEs and Other Stakeholders


Meta Duhonik


Meta Duhovnik, Senior Technical Adviser, Slovenian Institute of Auditors
Addressing the needs of the economy in line with the Fourth EU Company Law Directive
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Source: Advanced Program 2006: Module 21

Links

 » http://www.ifac.org/smp/
The International Center for Small and Medium Practices (SMPs), hosted by IFAC's Small and Medium Practices Committee, provides resources and facilitates the exchange of knowledge and best practices among SMPs and other accountants who serve small and medium entities (SMEs).


» The Advanced Program in Accounting and Auditing Regulation 




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