This replaces factsheet 186 of the same name, which was updated in 2014. Over the past few years, some traditional forms of finance have become harder for companies, particularly SMEs, to access. This factsheet will consider the most prominent sources of alternative finance, their main features and the amounts that can be obtained.
Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting
The first study to directly poll the views of the users of financial information on integrated reporting, this research report explores how providers of financial capital perceive and the Framework’s potential for providing decision-useful information.
This video accompanies ACCA's report 'Payday Lending: Fixing a Broken Market' (ACCA May 2014). The report supports the ongoing work of the Competition Commission and the FCA, but it may also be of interest to consumer groups and, ultimately, to investors.
This report reviews the policy environment and support structures supporting SME growth in nine countries. It draws on the Virtuous Circle of Enterprise Growth framework and builds on a series of interviews with policymakers and SME advocates.
Connecting capital markets: the Nairobi Security Exchange Growth Enterprise Market Segment
This paper draws on interviews with Nairobi Security Exchange (NSE) officials as well as coverage in the African and international financial press to tell the story of the Growth Enterprise Market Segment (GEMS), the Nairobi-based board targeted at small and medium-sized enterprises. It is part of a series of ACCA case studies looking into the shared experiences of regulators, exchange operators, investors and listed firms in emerging capital markets.
ACCA, March 2013. Accountants for Small Business is a campaign aiming to raise awareness of the value of professional accountants in SMEs. This report is the centrepiece of the campaign, which will build partnerships between ACCA and business associations, government agencies, and service providers in order to provide practical resources and support for SMEs investing in internal finance functions.
Faye Chua, February 2013. This report outlines the UK-relevant findings from a global survey
conducted in 2012 by ACCA and IMA across their membership on
drivers of change for the accountancy profession. It presents the
UK’s key drivers of change in the short, medium and long term for
a variety of businesses. By identifying and exploring emerging
trends, it can help accountants and business leaders prepare for
an uncertain tomorrow.