青海ACA学员请看：Changes ahead for UK small business accounting

　　The Department for Business, Innovation and Skills (BIS) and the Financial Reporting Council (FRC) have both published major consultations on the implementation of a new EU Accounting Directive in the UK, which will result in considerable changes to the accounting requirements for small businesses.

　　The UK has until the middle of next year to put the new EU legislation, which was agreed last year, into company law. Some of the EU requirements are mandatory whilst others allow each EU member state to make decisions.

　　Dr Nigel Sleigh-Johnson, Head of ICAEW’s Financial Reporting Faculty, said: “The UK implementation of the EU Accounting Directive will result in radical changes for many UK businesses, especially smaller ones.

　　“Among the proposals is a suggestion that more companies be classified as ‘small’ businesses for accounting purposes, meaning that only limited disclosures are required in their annual accounts. There are also decisions to be made about the extent of those limited disclosures.

　　“Tackling excess regulation of UK businesses is something we strongly support. However, it is important in considering these proposals to not forget that sound financial management and transparent and useful financial information are critical to the success of any business, regardless of size. Therefore, it is important that the right balance is reached by government and standard setters with regards to the type and amount of financial information required by law.”

　　Further information can be found at www.icaew.com/abs
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