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Companion Guide for (IFRS for SMEs) - Home | ACCA Global

Companion Guide for Not-for-profits to the International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs) The objective of this Guide is to provide assistance to not-for-profit entities that may wish to prepare reports on the basis of the International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs).NIGEL DAVIES PRINCIPAL AUTHORN igel Davies, is Head of Accountancy Services at the Charity Commission and since July 2014 Joint Chair of the Charities SORP Committee. He regularly speaks at UK events and conferences on charity accounting issues and publishes articles on charity accountancy matters. He also responds on behalf of the Charity Commission to IPSASB and IASB consultations. Nigel was also the Technical Secretary to the UK Charities SORP Committee (2006-2014). RICHARD MARTIN EDITORR ichard Martin is Head of Corporate Reporting at ACCA.

profit entities that may wish to prepare reports on the basis of the ... it prepares accountants for business. ACCA seeks to open up the profession to people of all backgrounds and remove artificial barriers, innovating ... including delegating any authority to others and the setting

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