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...
