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AuthorUnited Nations Conference on Trade and Development
TitleAccounting by Small and Medium-sized Enterprises
Imprint Geneva, United Nations. 2000
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Descript 30 p. : tables


Abstract: This document was prepared by UNCTAD secretariat as a background paper for the seventeenth session of the Intergovernmental Working Group of Experts (ISAR). At its sixteenth session, ISAR decided to devote its seventeenth session to examining the accounting needs of small and medium-sized enterprises (SMEs). The existing transparency and disclosure mechanisms, including the international accounting framework, are intended primarily to meet the accounting and reporting needs of large, listed enterprises. However, transparency and disclosure are not any less important for SMEs if they are to compete, grow and access finance and partners. In almost all countries, the majority of enterprises are small or medium-sized. Since accounting and reporting regulations are not usually specifically designed for them, SMEs are required to conduct their accounting and reporting in accordance with regulations developed for large companies. In most cases, they are not well positioned to do so. SMEs lack expertise, infrastructure and other resources to implement them successfully. When SMEs prepare their financial reports in accordance with regulations that are not intended for them, the result is financial reports that are not useful for better internal management. This report is intended to facilitate ISAR's deliberations on the accounting needs of SMEs, current regulations, practices and problems. Possible solutions in terms of suggested approaches to accounting systems for SMEs are also outlined. The deliberations of the Group are expected to result in agreement on how to take the work forward so that a guideline can eventually be formulated

International Institute for Trade and Developement : UNCTAD CollectionTD/B/COM.2/ISAR/9CHECK SHELVES

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