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3 News & Issues | 4 Technicals | 1 Articles

News & Issues

IASB SME project webcast: Published 26 Sep 2008
The IASB conducted a webcast progress report on their Small and Medium Enterprises (SME) project, now called the proposed International Financial Reporting Standard (IFRS) for Private Entities More >

AUASB releases standards on review engagements: Published 05 Sep 2008
The AUASB has released two new standards on review engagements More >

IFAC paper examines suitability of IFRS for SMEs for micro-entities: Published 25 Jan 2008
The International Federation of Accountants (IFAC) Small and Medium-sized Practices (SMP) Committee has released as part of phase two of its project on micro-entity financial reporting, a paper entitled “Micro-Entity Financial Reporting: Some Empirical Evidence on the Perspectives of Preparers and Users” More >

Technical

Q&As on SMEs: Published 16 Jul 2008
Questions and Answers collated from ANT More >

Proposed IFRS for Private Entities (formerly IFRS for SMEs): Published 05 Dec 2007
The report by the professional bodies on the Australian field testing of the proposed standard, the Institute's submission to the AASB on ITC 12 and IASB on the "Exposure Draft of an IFRS for Small and Medium-sized Entities" and the Institute White Paper "Financial Reporting Standards for Small and Medium Entities: Stakeholder insights", More >

IFRS for Private Entities (formerly IFRS for SMEs): ANT chronology: Published 05 Dec 2007
An ANT chronology of the development of the proposed IFRS for Private Entities (formerly IFRS for SMEs) standard in Australia More >

Business Practice Guide for Financial Statements for Non-Reporting Entities: Published 28 Sep 2006
As a result of enquires relating to the application of accounting standards for non-reporting entities the Institute has drafted a best-practice guide for small to medium-sized entities for the preparation of financial statements. More >

Articles

Articles on Small and Medium-sized Entities: Published 08 Jul 2008
List of Charter articles concerning small and medium-sized entities More >