IFRS for SMEs: A Structured Literature Review

M. Benhayoun Issam, M. Marghich Abdellatif

Abstract


Since its issue in 2009, the IFRS for SMEs have been studied by many researchers. Each one of them performed his research according to a precise perspective and varied methodologies.
The goal behind this article is to present a Structured Literature Review of the most relevant publications (Citation Classics) of the IFRS for SMEs by studying their impact, as well as their contributions, critique and future research path.


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DOI: https://doi.org/10.5296/ijafr.v7i2.12390

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