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Comprehensive Accounting and Financial Reporting Guidelines for SMEs Development

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granville-hamon
17 diapositives · 328 Views · Nov 12, 2014

The UNCTAD-ISAR guidelines for SMEs aim to promote reliable and comparable corporate reporting, essential for enhancing access to finance and supporting employment, goods, services, and exports. The guidelines draw on input from over 300 global experts and focus on a three-tiered approach to accounting, offering varying requirements based on the size and public interest of the enterprise. Establishing user-friendly and understandable accounting systems for SMEs is crucial to empower this vital sector. For further details, visit the ISAR website.

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  1. UNCTAD-ISAR Accounting and Financial Reporting Guidelines for SMEs The Exchange – World Bank Amman, Jordan 18 June 2013

  2. UNCTAD-ISAR -Accounting by SMEs • Outline: • Introduction to UNCTAD-ISAR • Background to the work on Accounting by SMEs • Main features of the SMEGAs • Follow-up work on the SMEGA Level 3

  3. Introduction – UNCTAD-ISAR • ISAR stands for - the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. • ECOSOC Resolution 1982/67 • To promote reliable and comparable corporate reporting.

  4. Introduction – UNCTAD-ISARcontinued… • Serviced by the United Nations Conference on Trade and Development (UNCTAD) • Held 29 annual sessions so far. • Close to 300 experts from about 90 countries participate at the annual session of ISAR.

  5. Importance of the SME Sector • Employment; • Essential goods and services; • Export; and • Tax base.

  6. SMEs and Access to Finance Source: Bank Financing for SMEs Around the World, Policy Research Working Paper 4785, World Bank, November 2008.

  7. Main obstacles for SME financing Source: Bank Financing to Small and Medium-Sized Enterprises (SMEs) in Colombia, Policy Research Working Paper 4481, World Bank, January 2008.

  8. Background – Accounting by SMEs • UNCTAD-ISAR Seventeenth Session - July 2000. • Growing volume of International Accounting Standards • Need for simple, understandable and user-friendly accounting and reporting system designed with SMEs in mind • UNCTAD-ISAR Consultative Group on Accounting by SMEs

  9. Categorisation of SMEs Source: Bank Financing to Small and Medium-Sized Enterprises (SMEs) in Colombia, Policy Research Working Paper 4481, World Bank, January 2008.

  10. Accounting by SMEs – the approach • Diversity in categorization of SMEs • Qualitative rather than quantitative categorization.

  11. Accounting by SMEs – the approach Three-tiered approach: • Public securities or significant public interest; • Significant business enterprises, no public securities, no significant public interest; and • Smallest entities, owner managed, few employees.

  12. Accounting by SMEs – the approach… Accounting and reporting requirements by category: • Full set of IFRS; • A condensed set of requirements derived from IAS; and • Simple accruals-based accounting system.

  13. Accounting by SMEs – the Guidance

  14. Follow-up activities – SMEGA Level 3 Updating SMEGA Level 3: • Twenty-third session (October 2006) revision of SMEGA Level 3 proposed • Completed November 2008 • One of the main changes - an optional cash flow statement .

  15. Follow-up activities – SMEGA Level 3 • Training for SME owners and employees- in cooperation with Empretec centers • Research on the current state of accounting and financial reporting needs of SMEs

  16. For Further Information: Please visit the ISAR website at: http://www.unctad.org/isar Link to ISAR publications on SMEGAs http://unctad.org/en/Pages/DIAE/ISAR/Financial-Accounting-and-Reporting.aspx

  17. Accounting and Financial Reporting Guidelines for SMEs Thank you.