文章基本信息

标题：Assessment of the Adoption and Implementation of IFRS for Small and Medium Scale Entities (SMEs). “A Study of Selected SMEs GA East of Ghana”
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作者：John Kwaku Mensah Mawutor ; Siaw Wlliams ; Mensah Anita Oduwaa 等
期刊名称：Asian Journal of Finance & Accounting
印刷版ISSN：1946-052X
出版年度：2019
卷号：11
期号：1
页码：241-258
DOI：10.5296/ajfa.v11i1.14678
出版社：Macrothink Institute
摘要：The IFRS for SMEs is an important element for attaining competitive advantage, attracting investors and gaining access to financial assistance in today’s world of competitive business irrespective of their size. The study assessed the adoption and implementation challenges of IFRS for SMEs among SMES in GA East (Madina). To assess the adoption and implementation benefits and challenges, a qualitative research and conceptual and theoretical framework was developed. These guided the design of the data collection instrument to suit the research. The study collected primary data by conducting interviews on 20 respondents. Purposive sampling techniques were used to select the firms. Data collected as transcribed and coded into the Nvivo software. The study revealed that, about 60% of Small and medium entities in Madina do not have knowledge about the IFRS for SMEs. The study further revealed that meeting regulatory requirements and avoiding noncompliance cost were some of the factors that necessitated firms with little knowledge on the standard to adopt it.
其他摘要：The IFRS for SMEs is an important element for attaining competitive advantage, attracting investors and gaining access to financial assistance in today’s world of competitive business irrespective of their size. The study assessed the adoption and implementation challenges of IFRS for SMEs among SMES in GA East (Madina). To assess the adoption and implementation benefits and challenges, a qualitative research and conceptual and theoretical framework was developed. These guided the design of the data collection instrument to suit the research. The study collected primary data by conducting interviews on 20 respondents. Purposive sampling techniques were used to select the firms. Data collected as transcribed and coded into the Nvivo software. The study revealed that, about 60% of Small and medium entities in Madina do not have knowledge about the IFRS for SMEs. The study further revealed that meeting regulatory requirements and avoiding noncompliance cost were some of the factors that necessitated firms with little knowledge on the standard to adopt it.
关键词：IFRS; SMEs; GA Est; Ghana; Adoption; Implementation; Regulatory; Noncompliance