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International Accounting Standards 1 Small and Medium-sized Entities 1 the users of the financial statements 1
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Free 1
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Article 1
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Romanian 1
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BATRÂNCEA, Larissa Margareta 1 MASCA, Ema Speranta 1 PASCAN, Irina Doina 1
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STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1
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RePEc 1
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ISSUES ON IMPLEMENTATION OF IFRS FOR SMES
MASCA, Ema Speranta; PASCAN, Irina Doina; BATRÂNCEA, … - In: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1/2009 (2009) December, pp. 79-87
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...
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