¿Conoce el IASB las necesidades de las PYMES? Un análisis comparativo de los procesos debidos de la NIIF para las PYMES y de las NIIF completas
Does the IASB know the needs of SMEs? A comparative analysis between the IFRS for SMEs and full IFRS due processes
Agencias de apoyo
- An earlier version of this article benefited from the presentation at the ‘V Taller de Investigación en Contabilidad’ held in Sevilla (Spain) in June 2013, and the ‘XVII Congreso AECA’ held in Pamplona (Spain) in September 2013. We would like to thank the Department of Accountancy and Finance of Universidad Loyola Andalucía and especially Prof. Dr. Horacio Molina and Prof. Dr. Jesús N. Ramírez for their support and very helpful comments. Additionally, we thank the anonymous referees and the editor for their extensive constructive feedback on the paper. None of these individuals bears responsibility for any of the views expressed here. This work is part of the research group ‘SEJ-425 – Information to enhance business competitiveness’ of the Andalusian Government (Spain).
Resumen
Nuestra investigación contribuye a la reducida literatura sobre ‘lobbying’ en la NIIF para las PYMES al analizar todas las cartas de comentario en el ‘due process’ (entre 2004 y 2012) y compararlas con los 97 proyectos las NIIF completas relacionados con las NIIF completas durante el mismo período de tiempo. Los resultados confirman que la participación de los preparadores es significativamente menor en el proceso de normalización contable internacional para las PYMES. Si bien esta participación reducida se ve compensada por una mayor participación de los auditores, los resultados también revelan que los auditores no coinciden con los intereses de los preparadores en el caso de las NIIF para las PYMES. En conclusión, el IASB encuentra una limitación de la Teoría Institucional (Meyer y Rowan, 1977) en el caso de la NIIF para las PYMES, llamando la atención sobre la necesidad de que el IASB realice análisis adicionales sobre las necesidades reales, no solo de usuarios específicos de la información financiera emitida por las PYMES, sino también de las propias PYMES. Finalmente, sugerimos análisis adicionales de las necesidades de las PYMES en los países en desarrollo, en línea con los pronunciamientos de la UNCTAD (2003).
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