INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SME, THE PAIN VERSUS THE GAIN

Abstract

This study was on international financial reporting standards for SME, pain versus gain. The total population for the study is 200 staffs of CBN, Uyo, AkwaIbom. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this study. A total of 133 respondents made economists, administrative staff, accountants and HRM were used for the study. The data collected were presented in tables and analyzed using simple percentages and frequencies