|
- IFRS for SMEs: ACCA's Field Testing Results
 - ACCA, September 2009. The International Financial Reporting Standard (IFRS) for Small and Medium Sized-Entities (SMEs) was published as an exposure draft by the IASB in February 2007, and was designed for companies with no public accountability. This brief report summarises the review of field testing results carried out by ACCA in UK in early 2008.
- Getting the message: Part 2 (PDF)
- ACCA, October 2006. Report of research providing a snapshot of financial reporting practices in leading Australian companies.
- The Future of Financial Reporting 2008: Measurement and Stakeholders
- Jones and Slack, 2008. A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium of 11 January 2008. The symposium provided a forum for academic, practitioner and policy-orientated debate on the current meta-issues facing financial reporting.
- IFRS for SMEs: summary
- Aziz Tayyebi, July 2008. Summary of ACCA field-testing on the IASB's Exposure Draft.
- New reporting models
- Aziz Tayyebi, October 2008.
- Complexity in Financial Reporting - Just the Way it is?
- Aziz Tayyebi, October 2008.
- Islamic finance
- Aziz Tayyebi, October 2008.
- The Future of Financial Reporting 2009: A Time of Global Financial Crisis
- Jones and Slack, 2009. A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 9 January 2009.
- Fair Value
- ACCA, February 2009. Fair value has come in for more scrutiny and criticism in recent months than any accounting issue since inflation accounting in the 1970s. This policy paper is ACCA’s attempt to shed some light rather than the heat which has characterised much of the debate so far.
- Complexity in Financial Reporting
- Aziz Tayyebi, May 2009. This report summarises a survey of ACCA members investigating the complexity and relevance of current financial reporting requirements. ACCA supports the development of global financial reporting standards and the survey therefore focused on the application of International Financial Reporting Standards (IFRS) and/or IFRS equivalent standards. The survey investigated whether financial reporting requirements are disproportionate to their intended benefits and whether there are opportunities for improvement.
- Changing the 'I' in IGAAP: Executive Summary
- Aziz Tayyebi, November 2009. In July 2009, ACCA chaired a series of roundtable meetings in Delhi, Mumbai and Pune, where a number of leading finance professionals from various sectors of Indian business discussed India’s pending transition to IFRS. This paper summarises the findings from those discussions and the participants’ views on a number of related issues.
- Changing the 'I' in IGAAP: Perspectives on India's Transition to IFRS
- Aziz Tayyebi, November 2009. In July 2009, ACCA chaired a series of roundtable meetings in Delhi, Mumbai and Pune, where a number of leading finance professionals from various sectors of Indian business discussed India’s pending transition to IFRS. This paper summarises the findings from those discussions and the participants’ views on a number of related issues.
- The Future of UK GAAP: Summary of ACCA Member Surveys
- Aziz Tayyebi, January 2010. Summary results of ACCA's members survey of ASB proposals on IFRS for SMEs.
- What is the Future of UK GAAP?
- ACCA, 2010. This policy paper outlines the reasons why ACCA believes that replacing UK GAAP with a system of standards based on IFRS is the right course. It outlines which entities should apply IFRS in full and which should use the IFRS for SMEs.
- The new UK GAAP – how would the numbers look?
- ACCA, May 2010. A report on whether the IFRS for SMEs will affect the reported profits of UK companies.
|
Unable to open a PDF document? To open a PDF you need Adobe Acrobat Reader, which can be downloaded for free from the
Adobe website.
Back to top
