What influences the implementation of IFRS for SMEs? The Brazilian case

Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas De Moura and Fabio Yoshio Suguri Motoki

Accounting and Finance, 2022, vol. 62, issue 2, 2947-2992

Abstract: We investigate factors influencing the implementation of IFRS for SMEs in Brazil. Accountants and accounting firms from all over the country received a questionnaire about the perceptions of IFRS for SMEs. A logit regression on the factors associated with non‐implementation using 426 valid observations suggests that inconsistencies and incomprehensibility issues are the main factors preventing implementation. However, further investigation indicates that once participants know the standard, ‘implementation myths’ are mitigated. Therefore, regulators should increase the availability of education programs, so accountants feel more secure and boost the standard’s implementation. We complement the findings of IASB’s Second Comprehensive Review of the standard.

Date: 2022
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