Sithole, Seedwell T.M. - 2018
The purpose of this study is to explore the relevance of imposing IFRS for SMEs in Swaziland so as to determine if IFRS … from SMEs in Swaziland as well as other stakeholders who have a direct or indirect interest in the financial statements of … were nine financial institutions and eight audit firms. The findings from the study revealed that SMEs in Swaziland are …