Los contadores profesionales en las empresas desempeñan un papel clave en las organizaciones de los roles que a menudo van mucho más allá de las percepciones estereotipadas de los contadores. Puede que no sea evidente para todos los empresarios y dueños de negocios, pero se puede sacar provecho de formación, conocimientos y de habilidades contables profesionales' para ayudar a guiar a sus organizaciones hacia el éxito sostenible a largo plazo.

Los Contadores Profesionales en Empresas ( PAIB ) Comité publicó este artículo para apoyar la profesión contable mundial para responder a los cambios en las expectativas de la sociedad , los mercados financieros, y de las organizaciones, y promueve el valor de los contadores profesionales en el negocio para sus organizaciones. Dado que las necesidades organizativas están evolucionando más rápido que nunca , los contadores profesionales tienen que adaptarse a estos cambios para servir mejor a sus empleadores, y mantener la pertinencia y la confianza del público.

The 2014 IFAC Global SMP Survey asked practitioners operating in small- and medium-sized practices (SMPs) a number of questions about the challenges they face, the market factors and technologies most likely to affect them in the future, the consulting services they provide, and their performance, both in 2014 and projected for the year ahead. In addition, respondents were asked about their small- and medium-sized entity (SME) clients, including questions around the challenges they face, exposure to financial crimes, access to finance, and the extent of their international operations.

This survey has been issued in connection with the IAASB’s new quality control initiative as outlined in the IAASB’s Strategy for 2015-2019 and the IAASB’s Work Plan for 2015-2016.

Where accountancy flourishes, economies grow.

High-quality business reporting provided by a robust and well-functioning accountancy profession composed of competent and capable accounting professionals contributes significantly to a sound global financial structure. Professional accountancy organizations (PAOs) are essential for the sustainability of the accountancy profession. They hold the power to advance society, further national economic growth, and enhance development assistance.

This report provides a summary and, where appropriate, analysis and commentary including possible limitations of the data from the poll conducted November 15-December 31, 2013. This edition of the poll received 3,709 responses and was conducted in 17 languages.

IFAC and the Institute of Chartered Accountants of Scotland (ICAS) have collaborated on this paper in order to highlight some of the key issues to be considered in developing the International Accounting Standards Board’s (IASB)’s Conceptual Framework. The IASB initiative, in taking forward the difficult challenge of reviewing and updating its conceptual framework, is welcomed. IFAC and ICAS believe that it is important to engage all financial reporting stakeholders in the debate on the Conceptual Framework, as this will potentially become the roadmap for future financial reporting.

This report is published by MOSAIC (Memorandum of Understanding to Strengthen Accountancy and Improve Collaboration), a historic Memorandum of Understanding that sets out the basis for improving cooperation and collaboration between IFAC and the international development community that will provides the foundation for increasing the capacity of professional accountancy organizations (PAOs) and improving the quality of financial management systems in emerging economies.

In November 2013, IFAC welcomed four new members, five new associates, and one new affiliated organization and conducted brief interviews with the leadership of the organizations on some of their priorities and initiatives.

This report summarizes the results of the IFAC SMP Quick Poll, conducted May 29-July 8, 2013. This edition of the poll received 3,686 responses and was conducted in 16 languages.