Deaconu, Adela; Popa, Irimie; Buiga, Anuta; Fulop, Melinda - Volkswirtschaftliche Fakultät, … - 2009
The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives....