A question of definition

Article Abstract:

The International Financial Reporting Standards (IFRS) has proposed projects in 2005 for listed companies in the European Union (EU), however, it needs to consider issue of the definition of an SME and the way unlisted companies that are not SMEs will be incorporated into the standards, before its introduction. This has led the International Accounting Standards Board (IASB) to appoint a project director and promoting the SME project on its agenda.

Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Accounting Services Regulation, Accounting, Accounting law

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Game on

Article Abstract:

Prudent fiscal policies, especially in Brazil, has led to a revival of South America's economy prompting the Big Four accountancy firms in the region to redefine their business models and structures. The Sarbanes Oxley Act that limits the non-audit services that accounting firms can render their audit clients has also affected the Big Four's operations.

Legal issues & crime, Government regulation (cont), Forecasts, trends, outlooks, Government regulation, Organizational history, Latin America, Brazil, Legal/Government Regulation, Laws, regulations and rules, Forecasts and trends, Market trend/market analysis, Company restructuring/company reorganization, Reorganization and restructuring, Company organization, Economic recovery

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American dream

Article Abstract:

The arguments regarding the convergence of US Generally Accepted Accounting Practices (GAAP) with International Accounting Standards (IAS) are presented. It is stated that the International Accounting Standards BoardEs (IASBEs) convergence project with the US Financial Accounting Standards Board is important as European Union (EU) adoption.

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