An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises

An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises

This paper examines the services provided by accountancy professionals to small and medium enterprises (SME). More specifically, the purpose is to understand the level of utilisation of international standards to these organisations “IFRS for SME” in Brazil in accordance to the national standards (N...

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Bibliographic Details
Main Authors: Fernando Lins Alves, Luiz Carlos Miranda, Juliana Matos de Meira, Aldo Leonardo Cunha Callado
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio de Janeiro 2013-12-01
Series:Revista Sociedade, Contabilidade e Gestão
Subjects:
Accounting convergence
Small and medium enterprises (SME)
IFRS
NBC T 19.41
Online Access:http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1941/1775

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http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1941/1775

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