Resumen

HERRANZ-MARTIN, Felipe; BAUTISTA-MESA, Rafael  y  MOLINA-SANCHEZ, Horacio. A New Scope Proposal for the International Financial Reporting Standards for Small and Medium-Sized Entities. Cuad. Contab. [online]. 2013, vol.14, n.35, pp.415-439. ISSN 0123-1472.

Over the past few years, there is a tendency both in the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to address the creation of a specific norm -independent form the rest of financial information standards- to be generally applied in unlisted entities, but disregarding their dimension. From our point of view, the option chosen presents inconvenience in its definition and scope of application because it leaves meaningful-size unlisted companies aside. Besides, it is still meaning excessive complexity for smaller enterprises. The decision of simplification based on exclusion of accounting data on an independent set of norms likewise implies reduction of quality and comparability of financial information. This work proposes a different scope based on flexibility and willfulness, by means of less demanding requirements and simpler accounting options for smaller enterprises. It could even exonerate the smallest entities, but regarding the application of permitted criteria from the entire regulation.

Palabras clave : International Accounting Standards; accounting harmonisation; unlisted entities; Small and Medium-sized entities; Financial information; financial statements; rules, SME-Standards.

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