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

conference contribution
posted on 2023-05-23, 13:04 authored by Seedwell Sithole
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.

History

Publication title

Proceedings of the 2012 SAAA Western Cape Regional Conference

Pagination

202-230

ISBN

9780620536738

Department/School

TSBE

Publisher

Southern African Accounting Association

Place of publication

Africa

Event title

2012 SAAA Western Cape Regional Conference

Event Venue

Cape Town

Date of Event (Start Date)

2012-09-07

Date of Event (End Date)

2012-09-07

Rights statement

Copyright 2014 Southern African Accounting Association (SAAA)

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in commerce, management, tourism and services

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