CHALLENGES AND DIFFICULTIES FOR MICRO-BUSINESSES IN ADAPTING IFRS FOR SMES REQUIREMENTS: KOSOVO EVIDENCE

Small and medium-sized enterprises (SMEs) have a vital position in the international economy. The study aims to examine the compulsory financial reporting requirements set by the Kosovo Council for Financial Reporting (KCFR) as well as SMEs requirements for reviewing the current classification in t...

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Bibliographic Details
Main Authors: Esat A. Durguti, Erëza A. Arifi
Format: Article
Language:English
Published: Institute for Research and European Studies 2021-09-01
Series:Journal of Liberty and International Affairs
Subjects:
Online Access:https://e-jlia.com/index.php/jlia/article/view/319