مدى ملاءمة معايير التقارير المالية الدولية الخاصة بالمشروعات الصغيرة و المتوسطة الحجم (IFRS for SMEs)‎ للبيئة المصرية : دراسة ميدانية

Abstract EN

This study aims to investigate the suitability of the international financial reporting standards for small and medium-sized enterprises (IFRS for SMEs) in an Egyptian setting, and measure the availability of the components of the accounting environment for small and medium Egyptian enterprises; the study demonstrates the advantages and obstacles that accompany the application of these standards.

The results of the field study show the agreement of the participants on the lack of an appropriate accounting environment for an effective application of the standards for small and medium-sized enterprises (IFRS for SMEs) in Egypt, and that there would be many benefits to the application of these standards for such enterprises.

The study also discusses the obstacles that face the application of the IFRS standards for small and medium enterprises in Egypt.