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  • Updated IFAC guide to the audit of SMEs

    11 Nov 2011

    The Small and Medium Practices (SMP) Committee of the International Federation of Accountants (IFAC) has published the third edition of its Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities.

  • Online investor survey on the IASB's agenda consultation

    11 Nov 2011

    As part of its outreach activities in connection with its Request for Views Agenda Consultation 2011, the IASB has created an online survey to understand from the investor community which areas of accounting are in the most urgent need of improvement.

  • ESMA Consultation Paper on materiality

    10 Nov 2011

    The European Securities and Markets Authority (ESMA) has published a consultation paper entitled Considerations of materiality in financial reporting.