Skip navigation
st. Mary's University Institutional Repository St. Mary's University Institutional Repository

Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/7788
Full metadata record
DC FieldValueLanguage
dc.contributor.authorDEBEBE, TSEGA-
dc.date.accessioned2023-08-25T08:13:28Z-
dc.date.available2023-08-25T08:13:28Z-
dc.date.issued2023-06-
dc.identifier.uri.-
dc.identifier.urihttp://hdl.handle.net/123456789/7788-
dc.description.abstractThis study aims to assess the benefits and challenges of adoption International Financial Reporting Standards for small and medium enterprise: a case of some selected small and medium enterprise companies in bole sub city. This study was employed a descriptive research type and a survey research design for the research design. And besides a qualitative and quantitative research approach also applied. A census sampling was used for the sampling techniques. The questionnaire data were analysed using descriptive statistics. In order to achieve this goal, 6 small and medium enterprise members from the IFRS implementation team have been deliberately selected based on their role and participation in the implementation process. Primary data was collected through questionnaire. The result of the study show that poor understanding of the standard, lack of high qualified professional bodies, high cost of implementation and weak management support are the major challenges of adopting IFRS by small and medium enterprises. On the other hand the results show that IFRS adoption in small and medium enterprises were result in a number of important benefits to companies. Finally, the findings facilitating and actively taking part in trainings for top management and level changes, aggressive theoretical and practical demonstrations carried out by the company for employees, choosing experts from highly qualified institutions and lowering the company's implementation cost, facilitating training programs for employees and hiring experts at affordable prices.en_US
dc.language.isoenen_US
dc.publisherST. MARY’S UNIVERSITYen_US
dc.subjectAdoption, challenges, International Financial Reporting Standardsen_US
dc.titleASSESSMENT OF THE BENEFITS AND CHALLENGES OF ADOPTION INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMALL AND MEDIUM ENTERPRISE: A CASE OF SOME SELECTED SMALL AND MEDIUM ENTERPRISE COMPANIES IN BOLE SUBCITYen_US
dc.typeThesisen_US
Appears in Collections:Accounting and Finance

Files in This Item:
File Description SizeFormat 
Tsega Debebe Woldeamlak.pdf448.59 kBAdobe PDFView/Open
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.