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Showing 1 to 2 of 2 for “"SME financial reporting"”.

  1. Towards the development of a financial reporting framework for Sri Lankan SMEs

    Wijekoon Mudiyanselage, Himali Nisansala WijekoonThe University of Waikato2018

    … of Sri Lankan small and medium enterprises (SMEs) financial information; and to examine the need for internationally comparable accounting information for Sri Lankan SMEs. The findings clarify issues with the current SME financial reporting standards and provide useful insights to assist in …

    waikato-masters Repository record

  2. International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province

    Sirembe, Ndivhuwo2024

    Small and Medium-sized Enterprises (SMEs) play a vital role in the South African economy. South Africa's Companies Act (71 of 2008) requires companies to follow either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International …

    venda Repository record