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Jumat, 11 Januari 2008

{Brainstormers -CA} IFAC-SMP-SME-e news

In This Issue:

IFAC Releases Guide to Using International Standards
on SME Audits
New Paper Examines Suitability of IFRS for SMEs to
Micro-Entities
SMP Committee Releases Strategic Plan; Seeks
Additional Feedback
Committee to Develop Guides on Quality Control and
Practice Management
IFAC Survey Finds Supporting SMPs/SMEs a Top Global
Issue for 2008
IFAC Comments on Proposed IFRS for SMEs
Outcomes of 2007 SMP Forum
SMPs and SMEs Encouraged to Comment on Proposed
International Standards
CICA Launches Website on Transition to International
Standards
UK Board Releases New Guidance on Smaller Entity Audit
Documentation
European Congress Focuses on SMP/SME Issues
Future SMP Committee Meetings

----------------------------------------------------------

1. IFAC Releases Guide to Using International
Standards on SME Audits

IFAC's SMP Committee has released a new implementation
guide to assist SMPs and other practitioners in
applying International Standards on Auditing (ISAs),
developed by the International Auditing and Assurance
Standards Board, to the audit of small and medium
entities (SMEs). The publication, Guide to Using ISAs
in the Audit of Small- and Medium-sized Entities,
provides a detailed analysis of all ISAs issued as of
December 31, 2006 and their requirements in the
context of an SME audit. It also features an in-depth
case study based on a typical SME audit. The guide can
be downloaded free-of-charge from the IFAC online
bookstore (http://www.ifac.org/store).

----------------------------------------------------------

2. New Paper Examines Suitability of IFRS for SMEs to
Micro-Entities

As part of its ongoing project on micro-entity
financial reporting, the SMP Committee has released a
report on research into whether the proposed
International Financial Reporting Standard for Small
and Medium-sized Entities (IFRS for SMEs), developed
by the International Accounting Standards Board
(IASB), is suitable for micro-entity financial
reports. The research was developed based on focus
group interviews of users and preparers of
micro-entity financial reports in developed and
developing countries. The findings in the paper,
entitled Micro-Entity Financial Reporting: Some
Empirical Evidence on the Perspectives of Preparers
and Users, were considered in the development of the
IFAC comment letter on the IFRS for SMEs exposure
draft (see item 6 below).

----------------------------------------------------------

3. SMP Committee Releases Strategic Plan; Seeks
Additional Feedback

The SMP Committee is seeking feedback on its Strategic
and Operational Plan 2007-2010, which sets out the
direction and priority for the committee's activities
over the four-year period. This input will assist the
SMP Committee in making further modifications to the
plan during the first half of 2008. Comments may be
sent to Paul Thompson, SMP Committee Senior Technical
Manager, by email to paulthompson@ifac.org.

IFAC member bodies can obtain an article summarizing
the plan, which they can publish in their newsletters
or journals, by contacting Paul Thompson.

----------------------------------------------------------

4. Committee to Develop Guides on Quality Control and
Practice Management

Following the release of the ISA Guide (see item 1),
the SMP Committee has undertaken a project to develop
guidance to assist SMPs in implementing International
Standard on Quality Control 1. Final publication is
tentatively scheduled for the third quarter of 2008.
For more information, see the request for proposal.

The SMP Committee has also received three proposals to
develop a guide to help SMPs improve their operational
efficiency and make them more responsive to the needs
of their clients. Further details on the practice
management guide, which is tentatively scheduled for
release in early 2009, are available at
http://web.ifac.org/download/Practice_Management_Guide_RFP.pdf.

----------------------------------------------------------

5. IFAC Survey Finds Supporting SMPs/SMEs a Top Global
Issue for 2008

Over 90 percent of respondents to IFAC's first annual
Global Leadership Survey said that supporting SMPs and
SMEs would be an important issue for the accountancy
profession globally in 2008. IFAC conducted this
survey of the Presidents and Chief Executives of its
member bodies and associates to determine the issues
impacting economic growth and those affecting the
accountancy profession worldwide over the next year.
Survey respondents also selected "growth of SMEs" as
the number two issue contributing to economic
development in their countries in the next year. For
the complete survey results, visit the IFAC website at
http://www.ifac.org/globalsurvey.

----------------------------------------------------------

6. IFAC Comments on Proposed IFRS for SMEs

IFAC has provided a comment letter to the IASB on its
proposed IFRS for SMEs in which IFAC emphasizes its
strong support of the project. This support included
assisting the IASB with research and consultation, as
well as promotion of its field testing of the proposed
standard. However, the IFAC letter calls for further
simplification of the proposed standard. For more
information on the project and to view comment
letters, visit the IASB website.

----------------------------------------------------------

7. Outcomes of 2007 SMP Forum

More than 120 delegates from 37 countries attended the
2007 IFAC SMP Forum in St. Julians, Malta on October
30. Forum discussions focused on addressing the
challenges and opportunities facing SMPs and SMEs,
particularly those in the Mediterranean, Middle East
and Central Asia. Presentations made at the Forum, as
well as a summary of outcomes, are available at
http://www.ifac.org/SMP/2007_speeches.php.

----------------------------------------------------------

8. SMPs and SMEs Encouraged to Comment on Proposed
International Standards

The International Auditing and Assurance Standards
Board (IAASB) is seeking comments on a number of
exposure drafts issued as part of its project to
improve the clarity of ISAs. SMPs and SMEs are
encouraged to review the exposure drafts and to assess
their impact on SME audits. The exposure drafts can be
viewed at http://www.ifac.org/eds.

The IAASB expects to complete the redrafting of all 35
ISAs by the end of 2008. Further information on the
IAASB's work program is available at
http://www.iaasb.org.

----------------------------------------------------------

9. CICA Launches Website on Transition to
International Standards

The Canadian Institute of Chartered Accountants (CICA)
has launched a new website that focuses on the
upcoming changes to international standards in Canada,
including implementation of ISAs and IFRSs. The
website features a range of materials, including
self-study options, information on seminars, links to
international resources, publications, and other tools
to help Canadian accountants and other financial
reporting professionals in implementing the standards.
The CICA has also issued a bulletin that features an
article on the adoption of ISAs.

----------------------------------------------------------

10. UK Board Releases New Guidance on Smaller Entity
Audit Documentation

The United Kingdom Auditing Practices Board has issued
new guidance on how the special considerations of a
smaller entity audit impact the working papers that an
auditor needs to prepare. The guidance, entitled
Smaller Entity Audit Documentation, is directed at
auditors of companies that are exempt from the audit
requirement but which choose to have a voluntary
audit. It can be downloaded at
http://www.frc.org.uk/apb/publications/pub1405.html.

----------------------------------------------------------

11. European Congress Focuses on SMP/SME Issues

In September 2007, the Fédération des Experts
Comptables Européens (FEE) held its Third Annual
European SMP/SME Congress. Entitled New Opportunities
for SMPs and SMEs: Transparency, Finance and
Simplification in a European Context, the Congress
sought to address a wide range of accounting and
auditing issues affecting SMEs and SMPs. Presentations
and other materials can be viewed on the FEE website
at
http://www.fee.be/news/default.asp?library_ref=2&category_ref=214&content_ref=667.

----------------------------------------------------------

12. Future SMP Committee Meetings

The next meetings of the SMP Committee will be held in
São Paulo, Brazil on January 23-24, 2008 and in New
York City on June 19-20, 2008. Highlights of previous
meetings can be viewed at
http://www.ifac.org/SMP/Meetings.php.

----------------------------------------------------------

For more information about any of the items mentioned
above or other information about the IFAC, please
contact pr@ifac.org or visit the multilingual
International Center for SMPs at
http://www.ifac.org/smp.

About IFAC

IFAC is the global organization for the accountancy
profession

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