ISSUES ON IMPLEMENTATION OF IFRS FOR SMES
Journal Title: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA - Year 2009, Vol 3, Issue 1
Abstract
In July 2009, during a deliberation which has been lasting for 9 years but it has not come to an end, yet, on the Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our paper deals with some aspects debated, respectively the necessity of existing some financial reporting standards for SMEs, the classification of the users of the financial positions made by SMEs and the expectations of the administrators owners in the field of the financial accounting information from the new norm IFRS for SMEs.
Authors and Affiliations
MASCA Ema Speranta, PASCAN Irina Doina, BATRANCEA Larissa Margareta
Keywords
Related Articles
- EP ID EP85233
- DOI -
- Views 171
- Downloads 0
LE RESULTAT FINANCIER DES ASSUREUR ET LE CONTENU ECONOMIQUE DE CELUI-CI
This article deals with scientific issues on the setting of the insurance company's profits. Insurance company's financial result is the effect of economic and financial activity obtained by the insurer during the financ...
PROBLEME PRIVIND IMPLEMENTAREA IFRS PENTRU IMM-URI
În iulie 2009, în mijlocul unei controverse ce dura de nouă ani, dar nu s-a încheiat încă, pe sit-ul Fundaţiei pentru standarde internaţionale de contabilitate, a fost publicată norma pentru întreprinderile mici şi mijlo...
INFORMATION FLOW OPTIMIZATION IN REAL-TIME - ELEMENT OF RESTRUCTURING OF SUSTAINABLE ORGANIZATIONS
The problem of optimizing information flows is a key element of sustainable development organizations through its simplicity and accuracy that implies. The exponential growth in the volume of data that is processed to sy...
DEZVOLTAREA DURABILA A ORGANIZATIILOR MARI - REORIENTAREA TEHNOLOGIEI SI PUNEREA SUB CONTROL A RESURSELOR URBANE PRIN TEHNOLOGIA GIS
Lucrarea analizează conceptul dezvoltării durabile, conceptul sistemului informatic geografic, prezintă functionarea societăţilor comerciale a căror activitate este strâns legată de administraţia publică, adică cele al c...
INFORMATION SOCIETY - SUSTAINABLE DEVELOPMENT PREMISE IN A COMPETITIVE ECONOMY
Taking into consideration the instability thrilling at a global level recently, any current economic initiative must take into account sustainable aspects. Information creates a basis for action and decision, subsequentl...