No.

Questions

Yes

Ratio

Some extent

Ratio

No

Ratio

1

Is there a competent central authority to transfer the implementation of the IFRS for SMEs

10

22%

10

22%

25

56

2

The auditors are able to supervise and control the mechanisms of applying IFRS for SMEs

25

56%

5

11%

15

33%

3

Here is a role for the Board of Accounting and Auditing Standards in the process of transition to the implementation of IFRS for SMEs

15

33%

10

22%

20

45%

4

The role of the Association of Accountants and Auditors is influential in the process of transition to the application of the IFRS for SMEs

5

11%

15

33%

25

56%

5

The Audit and Audit Board has a significant role to play in ensuring the transition to the implementation of IFRS for SMEs

15

33%

10

22%

20

45%