Ethical dilemmas in the application of IFRS in SME accounting
Keywords:
Ethics, accounting, training, confidentiality, standardAbstract
The implementation of the International Financial Reporting Standards (IFRS) in Small and Medium-Sized Enterprises (SMEs) has transformed accounting management, increasing the quality of financial information and regulatory compliance. This transformation responds to the need for companies to reinforce the transparency and reliability of their financial statements. In this line, the objective of this study is to design an ethical framework for the implementation of IFRS that improves the transparency and reliability of financial information in SMEs. For this analysis, the type of research was non-experimental with a mixed approach and cross-sectional purpose. The results show that companies adopt IFRS with the purpose of improving the quality of information and complying with regulations, in spite of the challenges they face. Finally, an ethical framework is proposed, which promotes transparency and regulatory compliance, guaranteeing an accounting management with integrity.
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