IFRS for whom?
DOI:
https://doi.org/10.24142/rvc.n12a1Keywords:
conglomerates, SME, IFRS, stock exchangeAbstract
The IFRS are international accounting norms established by IASB and intend to universalization. After more than ten years, these accounting patters have been suffering critics as to their efficiency. The present work does not deal with the hermeneutics of the IFRS, but to whom they are destined: to the great enterprises and the SME. Such objective intends to check what the measure of these corporations is in the heart of globalized economy and what part could be applied to the PME. What we found out is that few corporations still withhold an expressive part of the global GNP, but the participation of the SME is also very expressive. In any case, the application of the IFRS has not been completely fructuous; it has not even been effectively applied by the corporations, by the SME, or by the countries, because of impossibilities, such as cultural differences.
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