Helene Johansen and Kristina Ågedal published an article based on their master theses about IFRS for SMEs in Norway. They were supervised by Terje Heskestad, Professor at the Department of Economics and Finance at the University of Agder.
https://www.idunn.no/pof/2020/04/ifrs_for_smes_i_norge_blir_brukerhensyn_ivaretatt