Pesquisa (The IFRS Readiness: Executive Research feita pela Ernst & Young, Canadian Financial Executives Research Foundation e Financial Executives International Canada) com 510 executivos mostrou que poucos sabem as diferenças entre as novas regras e os Canadian accounting principles.
"a majority don't know what the new rules will cost them or whether their systems can easily adopt the new rules. (...)
While advocates of the new rules say it will cut costs for firms, executives surveyed in the Ernst & Young report cited costs and time constraints as two key concerns in adopting the new rules."
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