ACCOUNTING FOR SMALL AND MEDIUM ENTERPRISES (SME) – A CONCEPTUAL FRAMEWORK
Published: 21 April 2023| Version 1 | DOI: 10.17632/46y6j5k7n7.1
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Description
SMEs sector plays an important role in generating revenue and employment, lending economic stability to the country but accounting for SMEs has become a debateable issue throughout the world. A constant research studies is going on regarding this issue to overcome the problems arising out of it. A Jot of questions are arising regarding accounting for SMEs. Naturally a comparative study is needed to judge the relevance of accounting standards for SMEs of different countries and also with the IFRS. The present paper makes an attempt to give a conceptual framework regarding accounting for SMEs.
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Institutions
Institute of Management Study
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Accounting Theory