International Financial Reporting Standards for small and medium-sized entities: A survey showing insights of South African accounting practitioners

Orientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs. Research purpose: The purpose of the article is to explore the insights of accounting prac...

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Bibliographic Details
Main Authors: Waheeda Mohamed, Yaeesh Yasseen, Naledi Nkhi
Format: Article
Language:English
Published: AOSIS 2020-07-01
Series:Journal of Economic and Financial Sciences
Subjects:
Online Access:https://jefjournal.org.za/index.php/jef/article/view/489