Accounting Harmonization for SME-S in Europe: Some Remarks on IFRS for SME-S and Empirical Evidences

Baldarelli, Maria Gabriella; Demartini, Paola; Mošnja-Škare, Lorena; Paoloni, Paola

doi:10.1080/1331677x.2012.11517554

Cited by 10 publications

(10 citation statements)

References 14 publications

(8 reference statements)

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“…As dificuldades inerentes ao processo de harmonização contábil são potencializadas no contexto das PMEs, principalmente pela necessidade informacional dos usuários e pelo custo de preparação dos relatórios contábeis (Baldarelli, Demartini, Mosnja-Skare, & Paoloni, 2012). Considerando a tentativa do IASB em padronizar as demonstrações contábeis, reduzir os custos de preparação e manter a relevância da informação, Baldarelli et al (2012) analisaram as tentativas e as dificuldades para atingir esses objetivos e implementar as IFRS para as PMEs nos países europeus.…”

Section: Estudos Anterioresunclassified

“…Considerando a tentativa do IASB em padronizar as demonstrações contábeis, reduzir os custos de preparação e manter a relevância da informação, Baldarelli et al (2012) analisaram as tentativas e as dificuldades para atingir esses objetivos e implementar as IFRS para as PMEs nos países europeus. Os autores observaram que os aspectos culturais, as diferenças institucionais, ambientais, de mercado e tributação, além do formato de gestão das PMEs podem influenciar na adoção e utilização das IFRS for SMEs.…”

Section: Estudos Anterioresunclassified

“…Cabe ressaltar que o CPC PME orienta que o registro desses ativos deve utilizar informações internas da entidade, se baseando na vida útil e desgaste real do bem, para aumentar o value relevance da informação contábil. Os dados sugerem que os prestadores de serviços contábeis ainda vinculam a elaboração das demonstrações contábeis à legislação fiscal, demonstrando que os aspectos tributários e culturais exercem influência na adoção da norma, corroborando com o estudo de Baldarelli et al (2012).…”

Section: Rafael Todescato Cavalheiro Cristiane Mallmann Huppes and Andunclassified

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Aplicação das IFRS para pequenas e médias empresas na perspectiva dos prestadores de serviços contábeis

Cavalheiro

Huppes

Kremer

2017

RCC, Rev. Contab. Control.

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ResumoAs mudanças econômicas ocorridas com a internacionalização da economia começaram a demandar uma padronização das normas contábeis entre os países. Nesse sentido, o Comitê de Pronunciamentos Contábeis emitiu o CPC PME -Contabilidade para Pequenas e Médias Empresas correlacionado ao The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) visando a adequação da contabilidade das PMEs aos padrões internacionais. O objetivo deste estudo foi analisar a percepção e aplicação do CPC PME pelos prestadores de serviços contábeis, por meio de uma pesquisa descritiva, tipo survey, com análise mista considerando quantitativamente as frequências e, qualitativamente, a construção hipotética de aspectos conceituais. Foram obtidas 26 respostas de profissionais atuantes na cidade de Dourados-MS. Os resultados apontam que há dificuldade em adotar a norma, principalmente no que tange a questões subjetivas, sem regras claramente definidas, a exemplo da aplicação do princípio da essência sobre a forma, mesmo com a participação em cursos capacitação. Culturalmente, a legislação fiscal e tributária interfere fortemente na ação profissional. Apesar da avaliação positiva dos contadores sobre a valorização profissional e da necessidade de atender a legislação contábil vigente, em praticamente todas as situações apresentadas no questionário, os respondentes não se adequaram aos dispostos no CPC PME. Palavras

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Section: Estudos Anterioresunclassified

Section: Rafael Todescato Cavalheiro Cristiane Mallmann Huppes and Andunclassified

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Aplicação das IFRS para pequenas e médias empresas na perspectiva dos prestadores de serviços contábeis

Cavalheiro

Huppes

Kremer

2017

RCC, Rev. Contab. Control.

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“…The current condition in which 27 different systems exist within the EU is unacceptable in the long term. This has been confirmed both by institutions (European Commission, International Accounting Standards Board) and studies and publications by various authors (Baldarelli et al 2012, Paseková et al 2010). International harmonization of accounting has been defined as "the attempt to bring together different systems.…”

Section: Harmonization Of Financial Reportingmentioning

confidence: 58%

The Consequences of "Options" in the Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements

Hýblová

Kolčavová

2017

Acta Univ. Agric. Silvic. Mendelianae Brun.

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Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as "permit or require". On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting.

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“…This research reinforces the need to identify users of SME financial statements and then to identify the predominant information needs of those users. Baldarelli et al () questioned, somewhat provocatively, if the IASB exercise of simplification is really an exercise in creating information loss for SMEs and their stakeholders! They observed that the IFRS do not fit well with an economy based on social ownership or an investor‐orientated approach, as in a developing country such as Crotia.…”

Section: Ifrs For Smes: Key Advocates Iasb's Due Process and Implicamentioning

confidence: 99%

The Political Economy of Convergence: The Case of IFRS for SMEs

Devi

Samujh

2015

Australian Accounting Review

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This paper contributes to the discussion on the International Financial Reporting Standard for Small and Medium-sized Enterprises (IFRS for SMEs) in the academic literature by examining the political economy of convergence, and illuminating the processes used by the International Accounting Standards Board (IASB) to achieve convergence and participation by developing economies. The IFRS for SMEs was developed to facilitate implementation of a two-tier reporting regime in the developing economies. Since 2000, progress towards issuance of the IFRS for SMEs has been hindered by a lack of active engagement by SMEs and academics from developing economies. It is found that (1) a lack of grounded studies and empirical knowledge on SME users' needs impeded the development of the IFRS for SMEs; (2) the capital market assumption adopted for the IFRS is clearly inappropriate; and (3) the under-representation of developing economies in international standard setting remains an issue. It is recommended that the IASB ascertains the users of SME reports and their needs and then develops a coherent conceptual framework for SMEs (particularly those from developing economies).The IASB needs to take into consideration the needs, culture and regulatory infrastructures of the developing economies, the political agendas of the standard-setting stakeholders, and barriers to implementation.

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Accounting Harmonization for SME-S in Europe: Some Remarks on IFRS for SME-S and Empirical Evidences

Cited by 10 publications

References 14 publications

Aplicação das IFRS para pequenas e médias empresas na perspectiva dos prestadores de serviços contábeis

Aplicação das IFRS para pequenas e médias empresas na perspectiva dos prestadores de serviços contábeis

The Consequences of "Options" in the Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements

The Political Economy of Convergence: The Case of IFRS for SMEs

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