PROBLEME PRIVIND IMPLEMENTAREA IFRS PENTRU IMM-URI
ISSUES ON IMPLEMENTATION OF IFRS FOR SMES
Author(s): Ema Speranţa Maşca, Irina Doina Păşcan, Larissa-Margareta BătrânceaSubject(s): Business Economy / Management, Law on Economics, Accounting - Business Administration, Commercial Law
Published by: Editura University Press Targu Mures
Keywords: Small and Medium-sized Entities; International Accounting Standards; the users of the financial statements;
Summary/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.
Journal: Acta Marisiensis. Seria Oeconomica
- Issue Year: 3/2009
- Issue No: 3
- Page Range: 79-87
- Page Count: 9
- Language: English, Romanian