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RE: Importance of the application of section 23 of IFRS for SMEs.
Hello @dgalan
Interesting these you mention "it is also likely that the internationalization strategy that companies have for their activities, which is a strategic objective, fails because the reporting and presentation of financial statements do not conform to international standards", the competition of any business sector in international markets happens precisely to comply with international standards.
Best regards, be well.
Very true your appreciation, friend @lupafilotaxia hence the importance of adopting the Niff for SMEs, so that the information can be compared with other companies in the same industry anywhere in the world and these can also be analyzed by foreign investors.
Thank you very much for your comments