Introduction
This study entitled, “International Financial Reporting Standards (IFRS) and performance of Small and Medium Enterprises (SMEs) in developing countries”, with Financial Reporting Standards as the independent variable and performance of Small and Medium Enterprises (SMEs) as the dependent variable. The focus on this study is being propelled by the unsatisfactory performance of SMEs in developing economies. In Uganda, preliminary survey indicates that there is a high rate of collapse of SMEs, an indication of unsatisfactory performance. For purposes of this study, the performance indicators of SMEs will include; profitability, shareholder values, compliance to tax policies. In the context of this study, IFRS will be measured in terms of conformity of accounts with IFRS, transparence of information for users and minimizing cost of financial management. The first chapter will focus on the background information highlighting the conceptual, historical/global perspective and contextual perspective. It will also high light the statement of the problem, purpose, objectives, research questions, scope, significance and conceptual framework. It also provided a basis on which other chapters were built
RONALD, S (2021). International Financial Reporting Standards And Performance Of Selected Small And Medium Enterprises In Developing Countries; A Case Of Uganda. Afribary. Retrieved from https://tracking.afribary.com/works/international-financial-reporting-standards-and-performance-of-selected-small-and-medium-enterprises-in-developing-countries-a-case-of-uganda
RONALD, SERWANJA "International Financial Reporting Standards And Performance Of Selected Small And Medium Enterprises In Developing Countries; A Case Of Uganda" Afribary. Afribary, 12 May. 2021, https://tracking.afribary.com/works/international-financial-reporting-standards-and-performance-of-selected-small-and-medium-enterprises-in-developing-countries-a-case-of-uganda. Accessed 12 Oct. 2024.
RONALD, SERWANJA . "International Financial Reporting Standards And Performance Of Selected Small And Medium Enterprises In Developing Countries; A Case Of Uganda". Afribary, Afribary, 12 May. 2021. Web. 12 Oct. 2024. < https://tracking.afribary.com/works/international-financial-reporting-standards-and-performance-of-selected-small-and-medium-enterprises-in-developing-countries-a-case-of-uganda >.
RONALD, SERWANJA . "International Financial Reporting Standards And Performance Of Selected Small And Medium Enterprises In Developing Countries; A Case Of Uganda" Afribary (2021). Accessed October 12, 2024. https://tracking.afribary.com/works/international-financial-reporting-standards-and-performance-of-selected-small-and-medium-enterprises-in-developing-countries-a-case-of-uganda