CHALLENGES IN THE ADOPTION OF IFRS FOR SMES

S. Kirubadevi, M. Shobana

Abstract


The study encourages the govt. to make sure tier taking part in ground by drawing out a timetable, which the SMEs are to abide to while adopting the standard and to also give the mandatory funding wherever the requirement arises considering the value involvement in adoption.


Keywords


IFRS, SMES, Challenges, Financial Report, International Accounting Standards

References


Ayuba A. (2012). "A proposed rule-roadmap for the adoption of International Financial Reporting Standards (IFRS) in Nigeria: A research based perspective in FGN, NASB & SEC", American Journal of Economic, Special Edition, pp.41-45.

Mathoko J, Mathoko F and Mathoko P. (2007). "Academic Proposal Writing”, Amu Press, Nakuru, Kenya.

Ngechi M. (2004). "Understanding the research process and methods: An Introduction", Star Bright Services, Nairobi.


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