The following is a list of articles regarding small and medium-sized entities that may be of interest (please note that only members can view Charter articles): 
 
July 2008 "Where are we heading?" Keith Reilly FCA 
 
Changes to the financial reporting requirements for SMEs appear to be a long time coming. 
 
June 2008 "Simplifying SME tax" Alexis Kokkinos CA and Timothy Hnativ 
 
A flow-through regime appears to be the answer to simplifying small business taxation. Deloitte and the Institute have submitted a joint report on this issue to Government.  
 
April 2008 "Is IFRS for SME’s a friend or a foe?" Rob Mackay 
 
“The proposed IFRS for SME’s may not be the solution we were hoping for”  
 
August 2007 "SMES: debating the value of statements" Cui, T; Evans, E; and Wright, S. 
 
Who uses small and medium-sized enterprises financial statements and for what purposes? 
 
August 2007 ""Call to save the reporting entity" " Reilly, K. 
 
Do you support the reporting entity? The AASB seeks your views. 
 
February 2007 "Waking Up Late" Cummings, L; Evans, E; and Yip, P. 
 
Time is ticking away for small business to be ready for the new SME reporting regime. 
 
June 2006 "Ready or not?" Cummings, L; Evans, E; and Yip, P. 
 
Are SMEs ready to adopt Australian equivalents of the new International Financial Reporting Standards? 
 
February 2006 "Key Issues For SMEs" La Greca, S. 
 
The AASB Financial Instruments: Recognition and Measurement Standard is broken down with a focus on the key issues affecting SMEs.  
 
November 2005 "Non-Reporting Entities in an AIFRS environment" Institute's Reporting & Assurance team. 
 
The Institute answered frequently asked questions by non reporting entities (NREs) due to the adoption of international accounting standards.  
 
August 2004 "Non-Reporting Entities" Kemp, S.