SciELO - Scientific Electronic Library Online

 
vol.14 número2Estimating the value of a positive change in trout fly-fishing quality in the Rhodes trout fishery, Eastern Cape, South AfricaA road to organisational perdition? Business, ethics and corporate social responsibility índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados

Articulo

Indicadores

Links relacionados

  • En proceso de indezaciónCitado por Google
  • En proceso de indezaciónSimilares en Google

Compartir


South African Journal of Economic and Management Sciences

versión On-line ISSN 2222-3436
versión impresa ISSN 1015-8812

Resumen

SCHUTTE, Danie  y  BUYS, Pieter. A critical analysis of the contents of the IFRS for SMES: a South African perspective. S. Afr. j. econ. manag. sci. [online]. 2011, vol.14, n.2, pp.188-209. ISSN 2222-3436.

The IFRS for SMEs was developed to address the reporting needs of SMEs worldwide. SMEs however do not necessarily have a global focus. Furthermore, SMEs from different parts of the world are exposed to different conditions and environments. Although the IFRS for SMEs was not intended for a specific user group, the majority of the respondents to the Exposure Draft on IFRS for SMEs were from Europe and other developed countries while only limited respondents from Africa and developing countries were involved. This study considered the relevance of the contents of the IFRS for SMEs in the South African environment based on user requirements. Since SMEs do not necessarily have functional accounting departments and because they rely on external accountants to compile financial statements, we included accounting practitioners and trainee accountants from the SME sector in our survey. As a result we classified the contents of the IFRS for SMEs, from a South African perspective, into different levels of importance or relevance.

Palabras clave : accounting; generally accepted accounting practice; international financial reporting standards; small and medium entities.

        · texto en Inglés     · Inglés ( pdf )

 

Creative Commons License Todo el contenido de esta revista, excepto dónde está identificado, está bajo una Licencia Creative Commons