中小企业面临的挑战是:
广泛培训所需人员,董事会成员和投资者。面临的关键挑战的理解会计程序和提供足够的培训员工。监管机构也将面临一个挑战。他们必须重新定位自己接受培训。这将是更加困难的中小企业由于投资少。
关注应用程序的一致性。
缺乏内部知识和专业技能,更多地依赖外部顾问。
显著的成本采用IFRS太困难的中小企业的。
IT系统上的实现需要巨大的成本将是困难的中小企业承担
对商业问题——管理信息系统、税务规划、绩效指标、合并和收购、等也为小型企业困难。
ifrs与现有法律和执行也会导致不一致的结构。
The challenges faced by SME’s are:
Extensive training required for staff, board members and investors. The key challenge faced will be the understanding of the accounting procedure and provide adequate training to their staff. Regulators would also face a challenge. They have to reorient themselves to undergo trainings. This would be more difficult for SME’s owing to there less investment.
Concerns about consistency of application.
Lack of internal knowledge and expertise and greater reliance on external advisors.
Significant onetime cost for adopting IFRS which are too difficult for SME’s to bear.
The implementation would involve huge cost on the IT system which would be difficult for SME’s to bear
For business issues – MIS, tax planning, performance indicators, mergers and acquisitions, etc.is also difficult for small enterprises.
IFRS execution would also cause inconsistencies with the existing law and structure.