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The Relevance of International Financial Reporting Standards for Small and Medium Sized Entities (IFRS for SMEs) in Swaziland

Citation

Sithole, STM, The Relevance of International Financial Reporting Standards for Small and Medium Sized Entities (IFRS for SMEs) in Swaziland, Proceedings of the 2012 SAAA Western Cape Regional Conference, 7 September 2012, Cape Town, pp. 202-230. ISBN 9780620536738 (2012) [Refereed Conference Paper]

Copyright Statement

Copyright 2014 Southern African Accounting Association (SAAA)

Official URL: http://www.saaa.org.za/

Abstract

The purpose of this study is to explore the relevance of imposing IFRS for SMEs in Swaziland so as to determine if IFRS for SMEs can be the answer to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting as well as the increasingly significant roles they play in the economies of most countries. SMEs all over the world need a financial accounting and reporting framework which would be simple, understandable and user-friendly.

Item Details

Item Type:Refereed Conference Paper
Keywords:Relevance, International Financial Reporting Standards, Small and Medium Sized Entities.
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Accounting Theory and Standards
Objective Division:Expanding Knowledge
Objective Group:Expanding Knowledge
Objective Field:Expanding Knowledge in Commerce, Management, Tourism and Services
Author:Sithole, STM (Dr Seedwell Sithole)
ID Code:123688
Year Published:2012
Deposited By:Tasmanian School of Business and Economics
Deposited On:2018-01-18
Last Modified:2018-02-05
Downloads:0

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