IFRS for SMEs are an Accounting Solution for SMEs and Micro-entities?

摘要

Globalisation (primarily the economic one) is today an incontestable reality that has an important influence on the human condition, socioeconomic and cultural situation of the colectivities. The SMEs have an important position in the world wide economy. The accounting information provided by them must have the same role. On the enterprise level, IFRS application to Small and Medium-Sized Entities (SMEs) is an issue of comparability and cost. On the other hand the development of a global accounting system involves the preservation of national financial accounting practices. We sustain the idea of an accounting system that allows the small entity to choose between an IFRS for SMEs and the national accounting regulations. However, this global accounting standard may represents a very significant step on the path to global convergence of financial reporting practice by SMEs. We consider that IFRS for SMEs may still be considered too complex for micro-entities. We encourage a classification of the entities in small and medium-sized entities and micro-entities and we condition the accounting regulation for these categories of entities, by a public debate.