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
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