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ACCA detailed summary of proposed IFRS for SMEs

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26 Aug 2007

The Association of Chartered Certified Accountants (ACCA) has published a 32-page booklet summarising the proposals for an International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).

It covers each of the 38 sections in the proposed IFRS for SMEs. The ACCA booklet includes a foreword by Paul Pacter, Director of Standards for SMEs at the IASB. The booklet was published in cooperation with the Eastern, Central and Southern African Federation of Accountants. To encourage consideration of the IASB's proposed standard in Africa, the ACCA is distributing 10,000 printed copies of the booklet throughout Africa. Click here to download the ACCA Summary of the Proposed IFRS for SMEs (PDF 356k). Posted with kind permission of the ACCA, a global professional accountancy body with 296,000 students and 115,000 members in 170 countries.


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