14 de octubre de 2013

Publicado Borrador para Discusión de Cambios en la NIIF para PyMES (en inglés)

IASB proposes limited amendments to the IFRS for SMEs

03 October 2013

The International Accounting Standards Board (IASB) today published for public comment an Exposure Draft of proposed amendments to the IFRS for SMEs, which it developed based on its initial comprehensive review of the IFRS for SMEs.
When it issued the IFRS for SMEs in July 2009, the IASB stated its plans to undertake an initial comprehensive review of the IFRS for SMEs to enable it to assess the first two years’ experience that entities would have had in implementing it and to consider whether there is a need for any amendments. In many jurisdictions, companies started using the IFRS for SMEs in 2010. Consequently, the IASB commenced its initial comprehensive review in 2012.
In order to assist in the process of identifying which items to consider for amendment the IASB issued a Request for Information in June 2012 to seek public views and consulted with the SME Implementation Group, an advisory body to the IASB. After considering the feedback it received, and taking into account the fact that the IFRS for SMEs is still a new Standard, the IASB only proposes to make limited amendments to the IFRS for SMEs.
Most of the proposed amendments clarify existing requirements or add supporting guidance, rather than propose changes to the underlying requirements in the IFRS for SMEs.  Consequently, for most SMEs, the proposals are expected to improve understanding of the existing requirements, without having a significant effect on the entity’s financial reporting practices and financial statements.
The proposals are open for comment until 3 March 2014.

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