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Emerging issues and future trends in the accounting profession：在会计行业中出现的问题和未来的发展趋势
* * * * * * Accounting for small and medium sized enterprises (SME/MME) In most developing nations there are only a few large, publicly-traded business entities. SMEs tend to drive the economy. Yet for the most part, international standards have been developed with the needs of large firms in mind. The needs and concerns of small and medium sized enterprises are quite different from those of large, transnational corporations, when it comes to adoption of international standards. There is a call for greater recognition by accounting bodies, of SME’s needs, their economic value and their significant importance in many national economies. There is also an urge to build the profile of SMEs by emphasizing their professional capabilities, produce innovative ideas for alternatives to audit for use in the SME environment, and provide greater support for SMEs in terms of standards and guidelines tailored to their needs. On 9 July 2009, the IASB published an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs). Addressing the needs of SMEs would increase in importance over the coming years. Emerging issues and future trends in the accounting profession * May 2012 Technological advances The impact of technology affects accountants in all sectors of the profession and in all parts of the globe. The availability of information and the speed at which it is processed creates both challenges and opportunities for our profession across boundaries, borders and time zones. Banks, other financial services companies, software and Internet firms will offer an increasing array of accounting and tax-related products and services. Consulting and business advisory firms, as well as other non-accountants, will take advantage of new software and analytical tools to provide new accounting-related services. These tools will also make bookkeeping and tax preparation cheaper and easier, reducing demand for lower-value accounting servi
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