So far the standard system of account which was adopted enclosed all the issues, contains a considerable amount of guidance for implementation and includes disclosures suitable for public companies. The SME did not require such comprehensive system rather they require a system which is more focused on shorts term cash flows, liquidity and solvency. Since these small firms are unaccountable to public the need of a financial system is different for these small enterprises.
IFRS implementation would include operational cost, IT cost apart from training cost. In addition to this the business would also need to evaluate the current tax structure as in long term this would impact tax calculations and tax planning.
到目前为止的帐户采用封闭所有问题的标准体系，包括实施指南相当的量，包括适用于公共公司披露。中小企业不需要这样的综合系统，而他们需要一个系统，更关注的是短裤长期现金流，流动性和偿付能力。由于这些小公司不负责任的公共财政系统中需要的是这些小企业的不同。
国际财务报告准则的实施将包括运营成本，它的成本除了培训成本。除此之外，企业还需要评估当前的税制结构在长期这样会影响计算纳税和税务规划。