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Escritos Contables y de Administración

versión On-line ISSN 1853-2055

Resumen

RONDI, Gustavo Roberto; CASAL, María del Carmen; GOMEZ, Melisa  y  GALANTE, Marcelo Javier. Consideraciones sobre la aplicación por primera vez de la NIIF para las PYMES en entes pequeños y medianos de la Argentina. Escr. Contab. Adm. [online]. 2015, vol.6, n.1, pp. 45-84. ISSN 1853-2055.

The objective of this paper is to make a comparative revision of accounting standards that SME can apply, considering situations and practical difficulties that may arise when an SME Argentina decides to adopt for the first time IFRS for SMEs. We have analyzed the treatment that the IFRS for SMEs and Argentine GAAP contemplate for accounting policy changes; simplifications, exemptions and requirements set out in IFRS adoption for the first time; and the main differences between the accounting policies. It is provided a case of application that exemplifies some of the aspects analyzed, showing the procedures to be followed and disclosures to be exposed in the transition. We conclude that in some cases may appear significant differences between both accounting policies, that most of the criteria of IFRS for SMEs may be applied in Argentine SMEs without excessive costs, and we make proposals to facilitate the first-time adoption of IFRS.

Palabras llave : IFRS; SMEs; Transition; Accounting Policies; Accounting Financial Statements of SMEs.

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