الفهرس 
Chapter 1: General FrameworkOnly 14 pages are availabe for public view
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Abstract
The SMEs are considered the most important sector for countries’ development. However, their financial reportingis not regulated. In result,they lack transparency for their stakeholdersspecially the banking sector; that represents the source of their financing. Then, IASB issued standards designed for them named “The IFRS for SMEs”. It was derived from full IFRSs with modifications based on the needs of the financial statementsusers.In Consequence, the researcher tries to investigate the effect of the implementation of the standardson the credit decision (the amount of loan and the interest rate).
An experiment was built. Thesample consists of 87 credit officers. The Experiment depends on a hypothetical case for an Egyptian entity applying for a loan.It was developed in two cases. Both are identical except for the application of the Egyptian Accounting Standards or the application of the IFRS for SMEs.A comparison was made between the two experimental groups using the Mann-Whitney test.It was revealed that the implementation of the IFRS for SMEs will affect positively the amount of the bank loan and will affect negatively the interest rate. Then, the implementation of the IFRS for SMEs will affect positively the bank’s credit decision.