This paper describes the role of International Financial Risks Standards (IFRS) to reduce the financial risks that may face in Iraqi Small and Medium Enterprises (SMEs) by using the traditional methods of statistical analyzing and applying Fuzzy Logic as a suitable tool to evaluate the linguistic variable . The researchers used the Fuzzy Logic (FL) to analyze the collected data of questionnaires, they used MatLab 6.5 to calculate the FL equations in addition to Excel. The researchers concluded that there is a strong relation between IFRS and the financial risks that may face the SMEs in Iraq and the full applying of IFRS in Iraqi SMEs can help to protect SMEs from most of financial risks.
تاريخ النشر
31/08/2016
الناشر
International Journal of Latest Engineering Research and Applications (IJLERA)
ثابت حسان ثابت | Thabit Hassan Thabit | 17304