The Case of IFRS in Chilean Smes: Opinions Based on a Seemingly Underused International Standard
Autor(a) principal: | |
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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. |
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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|| |
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1797069023243927552 |