The Effectiveness of Implementing Accounting System Application in Small and Medium Enterprises. A case study about small enterprises in Murzuq
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small and medium enterprises, accounting system for small and medium enterprises.
Abstract
Small and medium enterprises (SMEs) are one of the main pillars of the economy of any country, whether advanced or developing, That is SMEs represents more than 95% of all companies throughout the world. Therefore, due to the importance of these enterprises the International Accounting Standard Board (IASB) issued a separate standard to be applied to the financial statements Prepared by small and medium enterprises. The aim of this study is to study and analyze the financial accounting system for micro and medium enterprises,and the appropriateness of applying the financial accounting system to the preparation of financial statements in small and medium enterprisesSize in Libya and the obstacles and difficulties that limit the application of this system under Libyan legislation and lawsPrevailing.
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