الفهرس 
المستخلص العربىيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aims to analyze the requirements of the International Financial Reporting standard for Small Medium-sized Entities (IFRS for SMEs). It investigates the extent to which these requirements are adequately applicable in the context of the Egyptian business environment and illustrating the most important obstacles which faces such application. A questionnaire has been prepared and distributed to a group of (academics) and (accountants & auditors) who work in SMEs that are listed in the NILEX.This study argues that there is a significant difference between (academics) and (accountants & auditors)’s opinions about the extent to which the requirements of the (IFRS for SMEs) is adequately applicable in the Egyptian business environment. Moreover, the study found that there is not a significant difference between (academics) and (auditors & accountants)’s opinions regarding the existence of obstacles in the application of(IFRS for SMEs) in the Egyptian business environment.