BUNEA, Stefan; SACARIN, Marian; MINU, Mihaela - In: Journal of Accounting and Management Information Systems 11 (2012) 1, pp. 27-43
2009 was an important year, internationally, for the financial reporting of small and medium-sized enterprises. First of all, the International Accounting Standards Board (IASB) published the International Financial Reporting Standard for the Small and Medium–Sized Entities (IFRS for SMEs)....
