Archive

• ACCA's eight-step reporting plan for SMEs

  31 May 2024

  Guidance sets out how small businesses can implement a robust process for disclosing sustainability data

• ACCA calls for review of intangible assets accounting standard

  29 May 2023

  Aaron Saw, senior subject manager on corporate reporting, says definitions need to be added and terminology needs to be tightened in IAS 38 Intangible Assets

• IFRS for SMEs implementation remains challenging

  30 December 2022

  Despite revision of the standards, there is no global adoption and cross-border comparability remains "utopic"