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