Chikwemma, Muotolu Peace, Egungwu Ngozi Ursula, and Anichebe Alphonsus Sunday. 2016. “INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMALL AND MEDIUM ENTERPRISE (IFRS FOR SMES) AND THE STATEMENT OF ACCOUNTING STANDARDS (SAS): A COMPARATIVE STUDY”. International Journal of Finance and Accounting 1 (3):79-94. https://doi.org/10.47604/ijfa.211.