The purpose of the study was to explore the extent to which Small and Medium Enterprises (SMEs) in the Cape Coast Metropolis (CCM) comply with International Financial Reporting Standards (IFRSs). The study further looked at firm attributes (size, profitability, audit type, internationality, type of SME, and leverage) that influence the level of SMEs’ compliance with IFRSs. The descriptive design was adopted for this study. The study sampled 89 SMEs within the metropolis, however, data from 67 medium scale enterprises were used. A self-constructed compliance index (CINDEX) checklist was the instrument used. Both descriptive and inferential statistics were used in analysing the data. The findings revealed that medium scale enterprises average level of compliance of IFRSs is 77.9%. Also, enterprise’s attributes such as types, profitability, and audit type are able to influence 70.6% of the variance in the level of enterprise’s compliance with IFRSs disclosure requirements. The study recommended that the National Board for Small Scale Industries (NBSSI) and the owner/managers of the various SMEs in the metropolis should liaise with Institute of chartered Accountant Ghana (ICAG) to organise regular training programmes, for accountants within the sector, intended to provide practical guide for compliance with the International Accounting Standard Board (IASB).

Free movement of goods and people has been at the heart of ECOWAS regional integration process and past and current efforts at regional integration have often focused on removing barriers to free trade in the region to increase the free movement of goods, people among others across the ECOWAS sub-region. The object of the inquiry of this study was then to a large extent to examine the prospects for freight and logistics companies in operationalisation of the ECOWAS protocol on free movement of goods and persons. The methodology used is qualitative and the interview adopted was non-standardised. From the interviews the findings presented suggest that the introduction of the ECOWAS protocol on free movement has promoted trade within the West African sub-region and it has the potential to stimulate growth and profitability in the freight and logistics industry. The study also among others identified certain indicators showcasing prospects for freight and logistics companies included; higher trade volumes as local economies diversify and expand, growing population within the subregion, domestic consumer demand increasingly wants finished products from abroad, fastgrowing global demand for natural resources from West Africa escalates, infrastructure improves, boosts intra-West African Sub-regional trade. The study recommends that an incorporated transportation network, which is essential for the ECOWAS region must be built and maintained, to smooth the progress of the protocol and the distribution of goods and services. The infrastructure shortfall in many member states must be addressed and road, rail, air and sea networks improved and maintained. And member state should be encouraged to

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