INSIGHT FOR BUSINESS: FOREWORD

摘要

In turbulent times, a clear perspective of the challenges facing businesses is more important than ever. IFAC/The Banker's survey of small business lending offers market intelligence for lenders, accountants and SME owners alike. By Ian Ball, CEO of the International Federation of Accountants.rnWelcome to this special report on howrnlenders and the accountancy profession are addressing the financing and capital needs of small and medium-sized enterprises (SMEs) around the globe. The International Federation of Accountants (IFAC), an organisation comprised of 157 accountancy organisations in 123 countries and jurisdictions, initiated a survey with The Banker to better understand the challenges that lenders are facing with respect to small business lending and how the accountancy profession can best support them in their decision making. The strong response by more than 500 bankers to the survey, conducted over a six-week period, indicates how important this issue is to them.