Assessment of suitability in the IFRS for SMEs. Case study in three small and medium-sized entities in Cali-Colombia
Abstract
The IFRS for SMEs has led to an eligibility analysis around the world. Following some research work, a consensus can be held about the lack of adequacy of this regulatory framework in the context of micro, small and medium enterprises, which problematizes the argument of the Technical Council of Public Accounting on the advantages they acquire when these companies entering the universal accounting language. In view of the above, this work makes an assessment of the suitability in the IFRS for SMEs in Colombia. We consulted national and international bibliography on the subject, as well as this work from three case studies of SMEs in Cali that provide elements of verifiable analysis. The paper concludes that the IFRS for SMEs does not present positive charges in the business reality of the colombian SMEs.
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References
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