最近，好多青海的同學都咨詢小編關于國際金融以及ICAEW（ACA）的一些情況，對于想更了解財經相關知識的學員們，高頓網校小編與您隨時分享有關ICAEW資訊（摘自ICAEW協(xié)會官網）：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
　　高頓網校小編為ACA學員們介紹一下英國的旅游景點：約克郡是旅游城市，城市路邊有不少精品小店，密密麻麻地分布在橫七豎八的大街小巷中，讓人眼花繚亂。
 
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