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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal do Rio de Janeiro
2013-12-01
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| Series: | Revista Sociedade, Contabilidade e Gestão |
| Subjects: | |
| Online Access: | http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1941/1775 |
| _version_ | 1819231076991631360 |
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| author | Fernando Lins Alves Luiz Carlos Miranda Juliana Matos de Meira Aldo Leonardo Cunha Callado |
| author_facet | Fernando Lins Alves Luiz Carlos Miranda Juliana Matos de Meira Aldo Leonardo Cunha Callado |
| author_sort | Fernando Lins Alves |
| collection | DOAJ |
| description | 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 (NBC T 19.41). Overall, 32 interviews were carried out in accountancy organisations in the city of Recife-PE. The study focuses on the knowledge, utilisation and applicability of the International Standards to SME. The results show that there is a lack of utilisation of the standards and that some accountancy professionals do not have knowledge regarding the changes produced by the convergence process. Moreover, the study reveals that the majority of accountancy professionals consider unnecessary to adopt the “IFRS for SME”. |
| first_indexed | 2024-12-23T11:39:13Z |
| format | Article |
| id | doaj.art-70e375f3b0aa4a5cb967c601d25fc670 |
| institution | Directory Open Access Journal |
| issn | 1982-7342 |
| language | Portuguese |
| last_indexed | 2024-12-23T11:39:13Z |
| publishDate | 2013-12-01 |
| publisher | Universidade Federal do Rio de Janeiro |
| record_format | Article |
| series | Revista Sociedade, Contabilidade e Gestão |
| spelling | doaj.art-70e375f3b0aa4a5cb967c601d25fc6702022-12-21T17:48:32ZporUniversidade Federal do Rio de JaneiroRevista Sociedade, Contabilidade e Gestão1982-73422013-12-0183105117An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium EnterprisesFernando Lins Alves0Luiz Carlos Miranda1Juliana Matos de Meira2Aldo Leonardo Cunha Callado3UFPEUFPEUFPEPPGCC-UnB/UFPB/UFRN e PPGA-UFPBThis 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 (NBC T 19.41). Overall, 32 interviews were carried out in accountancy organisations in the city of Recife-PE. The study focuses on the knowledge, utilisation and applicability of the International Standards to SME. The results show that there is a lack of utilisation of the standards and that some accountancy professionals do not have knowledge regarding the changes produced by the convergence process. Moreover, the study reveals that the majority of accountancy professionals consider unnecessary to adopt the “IFRS for SME”.http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1941/1775Accounting convergenceSmall and medium enterprises (SME)IFRSNBC T 19.41 |
| spellingShingle | Fernando Lins Alves Luiz Carlos Miranda Juliana Matos de Meira Aldo Leonardo Cunha Callado An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises Revista Sociedade, Contabilidade e Gestão Accounting convergence Small and medium enterprises (SME) IFRS NBC T 19.41 |
| title | An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises |
| title_full | An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises |
| title_fullStr | An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises |
| title_full_unstemmed | An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises |
| title_short | An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises |
| title_sort | analysis of accountancy firms perspectives of the need to apply ifrs in small and medium enterprises |
| topic | Accounting convergence Small and medium enterprises (SME) IFRS NBC T 19.41 |
| url | http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1941/1775 |
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