出版社：Conferencia Academica Permanente de Investigacion Contable
摘要：The research aims to evaluate the effects of convergence to IFRS SMEs, and their implication in the credit assessment by financial institutions through credit scoring models. From a review of the sections of IFRS SMEs and information requirements of the credit scoring models, the effects of convergence are discussed in the credit assessment of companies, which are positive in the first instance, mainly due to the amount and quality of accounting and financial infor- mation required by regulations
