Maliti, Paul2010-12-062010-12-062009http://hdl.handle.net/10628/207Presentation made at the IFRS Namibia Workshop, 2009, Windhoek Namibia.The study looked at the following research problems: That IFRS is not appropriate for small national economies and small entities; That IFRS is an expensive venture especially for small entities and for local entities; That IFRS makes no value addition, but is only for general-purpose financial statements. The objectives of the research were to establish: The reasons for non-adoption or compliance; The technical problems with IFRS adoption or compliance; The benefits of IFRS, if any.enInternational Financial Reporting Standards Workshop, 2009, WindhoekIFRS Workshop, 2009, WindhoekFinancial reporting standards - NamibiaPresentation