The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard

Detalhes bibliográficos
Autor(a) principal: Morales, Fernando Andrés
Data de Publicação: 2018
Tipo de documento: Artigo
Idioma: spa
Título da fonte: CAFI (São Paulo)
Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/40865
Resumo: Many of the countries in the world adopted IFRS in its Full version, thinking of stock exchanges and listed companies. However, the harmonization of IFRS for SMEs has not been as successful as a global norm. In Chile, the process has been different from full standards, and there are various ideas that lead to the conclusion that convergence is not successful. In this article, we review different elements that show why the SME sector and these simplified IFRS have limitations for their adoption. This paper is the type of essay, therefore, the method is based on the review of the literature and the reasoned analysis of the things related to the subject. Among the conclusions, we commented on several limitations observed in the Chilean reality, such as the fiscal system, the regulatory disincentives and the lack of interest of SMEs to prepare reports for stakeholders, such as owners or banks. 
id PUC_SP-11_f49c51cbf817ac1021ba68cb8ec734d3
oai_identifier_str oai:ojs.pkp.sfu.ca:article/40865
network_acronym_str PUC_SP-11
network_name_str CAFI (São Paulo)
repository_id_str
spelling The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International StandardThe case of IFRS in CHILEAN SMES: opinions based on a seemingly underused international standardEl caso de las IFRS en las PYMEs chilenas: reflexiones a partir de una norma internacional aparentemente poco utilizadaMany of the countries in the world adopted IFRS in its Full version, thinking of stock exchanges and listed companies. However, the harmonization of IFRS for SMEs has not been as successful as a global norm. In Chile, the process has been different from full standards, and there are various ideas that lead to the conclusion that convergence is not successful. In this article, we review different elements that show why the SME sector and these simplified IFRS have limitations for their adoption. This paper is the type of essay, therefore, the method is based on the review of the literature and the reasoned analysis of the things related to the subject. Among the conclusions, we commented on several limitations observed in the Chilean reality, such as the fiscal system, the regulatory disincentives and the lack of interest of SMEs to prepare reports for stakeholders, such as owners or banks. Many of the countries in the world adopted IFRS in its Full version, thinking of stock exchanges and listed companies. However, the harmonization of IFRS for SMEs has not been as successful as a global norm. In Chile, the process has been different from full standards, and there are various ideas that lead to the conclusion that convergence is not successful. In this article, we review different elements that show why the SME sector and these simplified IFRS have limitations for their adoption. This paper is the type of essay, therefore, the method is based on the review of the literature and the reasoned analysis of the things related to the subject. Among the conclusions, we commented on several limitations observed in the Chilean reality, such as the fiscal system, the regulatory disincentives and the lack of interest of SMEs to prepare reports for stakeholders, such as owners or banks.Gran parte de los países del mundo adoptaron IFRS en su versión Full, pensando en los mercados y en las empresas cotizadas. Sin embargo, la armonización de las NIIF para las pymes no ha tenido el mismo éxito como norma global. En Chile el proceso ha sido diferente a las normas plenas, y existen diversas ideas que llevan a pensar que no está siendo exitosa la convergencia. En este artículo, repasamos diferentes elementos que nos ilustran de porque el sector pyme y estas NIIF simplificadas presenta inconvenientes para su adopción. Este artículo es del tipo ensayo, por tanto, la metodología se basó en la revisión de literatura y el análisis razonado de las informaciones relacionadas al asunto. Entre las conclusiones, comentamos diversas limitaciones observadas en la realidad chilena, como el sistema fiscal, los desincentivos normativos y la falta de interés de las pymes por elaborar reportes contables para grupos de interés, como propietarios o la banca.Pontifícia Universidade Católica de São Paulo - PUC/SP2018-07-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/4086510.23925/cafi.v1i2.40865CAFI; Vol. 1 No. 2 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 193 - 209CAFI; Vol. 1 Núm. 2 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 193 - 209CAFI ; v. 1 n. 2 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 193 - 2092595-17502595-175010.23925/cafi.v1i2reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPspahttps://revistas.pucsp.br/index.php/CAFI/article/view/40865/27848Copyright (c) 2019 CAFI - Contabilidade, Atuária, Finanças & Informaçãoinfo:eu-repo/semantics/openAccessMorales, Fernando Andrés2020-07-30T21:03:12Zoai:ojs.pkp.sfu.ca:article/40865Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2020-07-30T21:03:12CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.none.fl_str_mv The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard
The case of IFRS in CHILEAN SMES: opinions based on a seemingly underused international standard
El caso de las IFRS en las PYMEs chilenas: reflexiones a partir de una norma internacional aparentemente poco utilizada
title The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard
spellingShingle The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard
Morales, Fernando Andrés
title_short The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard
title_full The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard
title_fullStr The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard
title_full_unstemmed The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard
title_sort The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard
author Morales, Fernando Andrés
author_facet Morales, Fernando Andrés
author_role author
dc.contributor.author.fl_str_mv Morales, Fernando Andrés
description Many of the countries in the world adopted IFRS in its Full version, thinking of stock exchanges and listed companies. However, the harmonization of IFRS for SMEs has not been as successful as a global norm. In Chile, the process has been different from full standards, and there are various ideas that lead to the conclusion that convergence is not successful. In this article, we review different elements that show why the SME sector and these simplified IFRS have limitations for their adoption. This paper is the type of essay, therefore, the method is based on the review of the literature and the reasoned analysis of the things related to the subject. Among the conclusions, we commented on several limitations observed in the Chilean reality, such as the fiscal system, the regulatory disincentives and the lack of interest of SMEs to prepare reports for stakeholders, such as owners or banks. 
publishDate 2018
dc.date.none.fl_str_mv 2018-07-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistas.pucsp.br/index.php/CAFI/article/view/40865
10.23925/cafi.v1i2.40865
url https://revistas.pucsp.br/index.php/CAFI/article/view/40865
identifier_str_mv 10.23925/cafi.v1i2.40865
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.pucsp.br/index.php/CAFI/article/view/40865/27848
dc.rights.driver.fl_str_mv Copyright (c) 2019 CAFI - Contabilidade, Atuária, Finanças & Informação
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 CAFI - Contabilidade, Atuária, Finanças & Informação
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
dc.source.none.fl_str_mv CAFI; Vol. 1 No. 2 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 193 - 209
CAFI; Vol. 1 Núm. 2 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 193 - 209
CAFI ; v. 1 n. 2 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 193 - 209
2595-1750
2595-1750
10.23925/cafi.v1i2
reponame:CAFI (São Paulo)
instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron:PUC_SP
instname_str Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron_str PUC_SP
institution PUC_SP
reponame_str CAFI (São Paulo)
collection CAFI (São Paulo)
repository.name.fl_str_mv CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)
repository.mail.fl_str_mv nvg@galegale.com.br||
_version_ 1797069023243927552

Registros relacionados