Ratio | No | Ratio | Some extent | Ratio | Yes | Questions | No. |
67% | 30 | 22% | 10 | 11% | 5 | Do you think that the prevailing political system supports the trend towards the international accounting standard for SMEs | 1 |
56% | 25 | 33% | 15 | 11% | 5 | Are there pressures from governmental and non-governmental bodies to adopt the International Accounting Standard for SMEs | 2 |
|
| 78% | 10 | 22% | 35 | The unstable security situation affects the efficiency of application of the International Accounting Standard for SMEs | 3 |