Matthew Adetunji

Impact of International Reporting Standard on Small and Medium Scale Enterprises in Nigeria

ABSTRACT  Despite the contributions of Small and Medium Scale Enterprise, it has been facing challenges of  diverse kind, which renders its benefits as though it is ineffective. One of the striking ways that was  developed in seeing that SMEs rise to meet up with future relevance is the introduction of IFRS for  SMEs. This was to give a global and universal direction to all SMEs and help the weaker businesses  succeed. Since it is to be adopted, the impact of its adoption to SMEs is to b...