CONTRIBUTIONS TO THE EXPOSURE DRAFT ED/2013/9 - IFRS FOR SMEs: CHANGE PROPOSALS FOR SMALL AND MEDIUM-SIZED ENTITIES

The objective of this research was to analyze the positioning of respondents economic groups based on the letters-comments EXPOSURE DRAFT ED /2013/9 - IFRS for SMEs (ED) sent to the IASB. Thus, because of the important role of SMEs in the global context, this article seeks a better understanding regarding the Board's proposed amendments to the IFRS for SMEs with indicative to an improvement on the interaction of accounting standards and quality of information. Was performed a content analysis of the opinions referred to the IASB and, complementarily, after knowing the positions of economic agents, the use of non-parametric test Kruskal-Wallis (KW) to see if the differences of opinions between issues are statistically significant, meaning that the differences between the issues mean real differences or represent only chance variations. The panorama of opinions was predominantly positive and indifferent, with all located means between the agreement zones and indifference, showing that, despite arguments to the contrary, there is a certain alignment front of the IASB proposes to change to IFRS for SMEs, as for example on the use of the term "fiduciary capacity" as well as the recognition and measurement of deferred taxes. Moreover, the research results suggest, however, that is agreement on the three-year cycle to IFRS maintenance for SMEs, as some opinions believe that a longer cycle would be much better to improve the stability of the rules and give enough time accounting teams to familiarize themselves with the revisions; and the idea of retroactive application of the proposed amendments depicts the establishment of accounting standards is a political process, as economic agents seek their own interests.