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