Update on the IASB's SME project
06 Dec 2006
The Association of Chartered Certified Accountants (ACCA) published a special edition of its magazine Accounting & Business for the World Congress of Accountants, November 2006.
That issue included an article titled Standards and SMEs: Who, What, When and Why? (PDF 70k) written by Paul Pacter, the IASB's director of standards for SMEs, who is also webmaster of www.iasplus.com. We have posted the article, which is copyright ACCA 2006, with their kind permission.