No. | Questions | Yes | Ratio | Some extent | Ratio | No | Ratio |
1 | The nature of the current economy is encouraging for the application of the International Accounting Standard for SMEs | 5 | 11% | 16 | 36% | 24 | 53% |
2 | Do you think that international economic pressures have an impact on the application of the International Accounting Standard for SMEs | 25 | 56% | 15 | 33% | 5 | 11% |
3 | Do you support that SMEs can apply the IFRS for SMEs without hindrance | 5 | 11% | 14 | 31% | 26 | 58% |