PYME
En esta sección se presentan diversos estudios relacionados con los múltiples temas que se desprenden de las “Normas Internacionales de Información Financiera para Pequeñas y Medianas Empresas” (IFRS for SMEs por su sigla en inglés). La presentación de los estudios se estructura en dos categorías. La primera comprende trabajos realizados por Observatorio IFRS, mientras que la segunda categoría se centra en proporcionar bibliografía de interés.
Te recomendamos adicionalmente visitar la Edición Especial dedicada a IFRS PYME creada por Obsrevatorio IFRS.
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Normas Internacionales de Contabilidad e Información Financiera e Interpretaciones que regulan esta área de información: |
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| IFRS para PYME (Norma) | ||
| IFRS para PYME (Estados Financieros Ilustrativos y Lista de Comprobación de Información a Revelar y Presentar) | ||
| IFRS para PYME (Fundamentos de las Conclusiones) |
Referencias bibliográficas de interés:
CÓDIGO: BPYME - 001
Di Pietra, R., Evans, L., Chevy, J., Cisi, M., Eierle, B., Jarvis, R. y On Behalf Of The European Accounting Association's Financial Reporting Standards Committee. (2008). Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’. Accounting in Europe. Volumen 5, Issue 1, pp. 27-47.
Abstract
In February 2007 the IASB invited comments on its Exposure Draft of a proposed IFRS for Small and Medium-Sized Entities. The deadline for comments was 30 November 2007. Below we reproduce 3.
The comment letter prepared by the European Accounting Association's Financial Reporting Standards Committee (EAA FRSC). This is a follow up of the EAA FRSC's comment letter prepared in response to the IASB's Discussion Paper on ‘Preliminary Views on Accounting Standards for Small and Medium-Sized Entities’, published in 2005. Our comment is structured as follows: we initially sketch the background to the development of the Exposure Draft. We then revisit the key issues arising from our previous comment letter. This is followed by a survey of relevant literature published since the Discussion Paper. We then briefly address the questions raised by the IASB in the context of the Exposure Draft, before summarising the key issues arising from the literature which we consider relevant to the IASB's project.
Disponible en:
http://www.tandfonline.com/doi/abs/10.1080/17449480802049392
CÓDIGO: BPYME - 002
Eierle, B. y Haller, A. (2009). Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? – Empirical Evidence from Germany. Accounting in Europe. Volumen 6, Issue 2, pp. 195-230.
Abstract
This study is set within the context of the IASB's initiative to develop an IFRS for small and medium-sized entities (SMEs). It is based on a questionnaire survey of small and medium-sized entities in Germany exploring the suitability of the IASB's proposed SME standard for entities of different size classes. Quantitative size criteria are used in many national jurisdictions to differentiate financial reporting requirements between entities. However, there is very little empirical evidence on the question whether the economic size of an entity has an impact on the economic issues that should be regulated by accounting rules and on management's preferences for specific accounting methods. This paper addresses these deficiencies by exploring to what extend an entity's economic size has an impact on its international exposure, the relevance of specific accounting issues and preparers’ perceptions on costs and benefits associated with the application of selected accounting methods. Our findings are ambiguous. Size effects are revealed with regard to the structure of entities, their international exposure and to a large extent to the relevance of particular accounting issues. Cost and benefit assessments of accounting methods also differ within and between the size clusters investigated, albeit a generalisation of size as a factor determining the cost-benefit considerations of firms with regard to particular accounting treatments and methods is not supported by the study's results.
Disponible en:
http://www.tandfonline.com/doi/abs/10.1080/17449480903115779
CÓDIGO: BPYME - 003
Fearnley, S. y Hines, T. (2007). How IFRS has destabilised financial reporting for UK non-listed entities. Journal of Financial Regulation and Compliance. Volumen 15 Issue 4, pp. 394 – 408.
Abstract
Purpose – The paper aims to trace the development of attitudes towards financial reporting solutions for entities not subject to the European Union (EU) Regulation. This Regulation mandated application of IFRS for the group accounts of listed companies for financial years beginning 1 January 2005. It seeks to evaluate the alternatives in the light of changing attitudes to IFRS, and the accounting model being adopted, particularly focusing on the problems facing smaller companies.
Design/methodology/approach – The paper employs qualitative analysis of data from two main sources: first, a series of interviews with financially literate individuals before IFRS was implemented in the UK; and second, from responses to ASB's consultations on the future of financial reporting for non-listed entities.
Findings – The increasing perception is that IFRS is overly complex and is complicating the search for appropriate form of financial reporting for entities not covered by the EU Regulation. In particular, there is a difficulty in knowing the correct dividing point between large and small company accounting, and views on this have evolved over time. The needs of small and medium enterprises appear to have been ignored in the debates dominated by the requirements of global players.
Research limitations/implications – The implications are that further, possibly more radical policy options need to be considered for smaller companies to ensure that the costs of financial reporting remain in proportion to the benefits.
Originality/value – The paper identifies the changing views in the UK of the suitability of IFRS for non-listed entities.
Disponible en:
http://www.emeraldinsight.com/journals.htm?articleid=1637546&show=abstract
CÓDIGO: BPYME - 004
Mackenzie, B., Lombard, A., Coetsee, D., Njikizana, T., y Chamboko, R. (2010). Applying IFRS for SMEs. John Wiley and Sons.
Abstract
Applying the IFRS for SMEs provides expert insights and explanations of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs) issued by the International Accounting Standards Board (IASB). This important book includes comprehensive coverage of this recently issued standard aimed at small and medium-sized businesses.
Provides essential coverage for application of IFRS-now a necessity in the accounting world. Includes Foreword by Paul Pacter, Director of Standards for SMEs, IASB. Offers commentary on the theory in the standard, illustrative disclosures, comprehensive illustrative financial statements and comparisons to full IFRS. Includes relevant real life worked out examples aimed at SMEs, plus summaries of important points
The first book on how to apply the new SMEs standard, Applying the IFRS for SMEs is a must-have book for your small or medium-sized business.
Disponible en:
http://books.google.cl/books?id=HiB6TYO7dJMC&printsec=frontcover&hl=es#v=onepage&q&f=false
CÓDIGO: BPYME - 005
Schiebel, A. (2008). Is There a Solid Empirical Foundation for the IASB's Draft IFRS for SMEs?. Working Paper. Disponible en SSRN: http://ssrn.com/abstract=994684 or doi:10.2139/ssrn.994684
Abstract
In February 2007 the International Accounting Standards Board (IASB) published its draft International Financial Reporting Standard for Small and Medium-sized Entities ('IFRS for SMEs'). It aims to provide a simplified, self-contained set of rules based on the present set of IFRS but adapted for entities without public accountability (called small and medium-sized entities (SMEs) by the IASB). The adaptation purports to be based exclusively on the common information needs of external users of SMEs' financial statements. As yet, there is little academic literature identifying what these information needs are. Had the IASB's "common information needs" been derived from serious empirical research worldwide, the empirical analyses would have formed part of the IASB due process that led to the publication of the draft standard. This paper, therefore, consists of an analysis of this due process. The conclusion is drawn that the IASB did not prepare serious worldwide empirical analyses. Moreover, it can be shown that the conclusions of the IASB incorporated in the draft standard are biased towards the opinions of auditors and accountants. International research is now essential. Otherwise it will be a matter of luck whether an IFRS for SMEs meets the common information needs of its targeted external users.
Disponible en:
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=994684
CÓDIGO: BPYME - 006
Van Wyk, H, y Rossouw, J. (2009). IFRS for SMEs in South Africa: a giant leap for accounting, but too big for smaller entities in general, Meditari Accountancy Research, Volumen 17 Issue: 1, pp. 99 – 116.
Abstract
According to generally accepted accounting practice, the objective of financial statements is to provide useful information to the primary user groups of such statements, regardless of the size of the entity. The primary users of the financial statements of SMEs are the owners, South African Revenue Services (SARS) and bankers. The recognition, measurement and disclosure requirements of full IFRSs do not result in cost-effective and useful information being provided to the users of the financial statements of SMEs (non-listed companies, close corporations and other small entities, irrespective of their legal form), because these users do not need the extensive and complex information provided in general purpose financial statements. Consequently, an accounting standard is required to differentiate between general and limited purpose financial statements. The International Accounting Standards Board (IASB) issued an exposure draft (ED 222) on IFRS for SMEs in February 2007. These stipulated modifications relating mainly to relaxed disclosure requirements and are more applicable to medium-sized entities. According to a survey among preparers of financial statements in June 2007, these developments may not be adequate for the purposes of smaller entities, irrespective of their legal form. Accordingly, the study recommends that a formal, separate set of simplified differential reporting standards be developed for smaller entities.
Disponible en:
http://www.emeraldinsight.com/journals.htm?articleid=1943928&show=abstract