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The way forward

Article Abstract:

The International Accounting Standards Board (IASB) has published an exposure draft (ED) of an International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs). The proposals in the ED are discussed, which are a combination of the IASB's conceptual framework and IFRSs' principles.

Author: Pacter, Paul

Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2007

United Kingdom, Product standards, safety, & recalls, International Accounting Standards Board, Powers and duties, Small and medium sized companies, Accounting standards

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Safe harbour in sight?

Article Abstract:

This article discusses consequences of regulations about corporation reports established by the International Accounting Standards Committee. Defects of the current system and advantages of 21st century changes are examined.

Author: Sharp, Isobel

Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1999

Forecasts and trends, Corporation reports, Company reports

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Subjects list: Standards, Accounting

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