No. | Questions | Yes | Ratio | Some extent | Ratio | No | Ratio |
1 | Adoption of the financial reporting standard for small and medium enterprises provides a fertile environment for foreign investment | 35 | 78% | 5 | 11% | 5 | 11% |
2 | The application of the SME Financial Reporting Standard contributes to the preparation of internationally comparable financial statements | 35 | 56% | 10 | 22% |
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3 | The foreign investor shall pay attention to the financial statements prepared in accordance with the financial reporting standard for small and medium enterprises | 30 | 67% | 5 | 11% | 10 | 22% |
4 | The trend towards the financial reporting standard for small and medium enterprises contributes to increase tax revenues | 20 | 45% | 10 | 22% | 15 | 33% |
5 | Adoption of the financial reporting standard for small and medium enterprises contributes to the creation of new jobs through the expansion of companies and their integration with the global economy | 20 | 45% | 10 | 22% | 15 | 33% |
6 | The shift to the financial reporting standard for small and medium-sized companies will stimulate commercial activity in the Iraqi market as a result of the confidence of foreign investors | 15 | 33% | 20 | 45% | 10 | 22% |
7 | The approach to the financial reporting standard for SMEs contributes to new sources of funding by international financing organizations and banks | 25 | 56% | 15 | 33% | 5 | 11% |
8 | Adoption of the IFRS for small and medium enterprises contributes to the creation of new investment projects and in various sectors | 20 | 45% | 10 | 22% | 15 | 33% |