Title: IFRS for SMEs: A Structured Literature Review
Abstract: Since its issue in 2009, the IFRS for SMEs have been studied by many researchers. Each one of them performed his research according to a precise perspective and varied methodologies.The goal behind this article is to present a Structured Literature Review of the most relevant publications (Citation Classics) of the IFRS for SMEs by studying their impact, as well as their contributions, critique and future research path.