مدى جاهزية المشروعات الصغيرة و المتوسطة الحجم في سورية لتبني المعايير الدولية لإعداد التقارير المالية الخاصة بتلك المشروعات من وجهة نظر المحاسبين القانونيين السوريين

الملخص EN

In this study, the researcher seeks to know the readiness of small and medium-sized enterprises in Syria to adopt the IFRS for these projects from the perspective of Syrian accountants.

To this end, we identified three factors (independent variables) that we assumed would have an impact on the degree of readiness of SMEs to adopt the international accounting standards for those projects (dependent variable).

These factors are the accounting and financial culture of SME owners, the cost of adopting IFRS for SMEs, and the accounting environment that is relevant to the effective implementation of these standards.

To reach the goal of the study, the researcher adopted the questionnaire as a data collection tool.

The questionnaire included 27 paragraphs measuring the readiness of SMEs to adopt international accounting standards for SMEs.

The researcher, in coordination with the Association of Chartered Accountants in Syria, distributed the questionnaire forms to the sample of the study, which are 70 practicing legal accountants.

The number of retrieved and validated forms was 40.

After