Deaconu, Adela; Popa, Irimie; Buiga, Anuta; Fulop, Melinda - In: Theoretical and Applied Economics 01(530) (2009) 01(530), pp. 18-32
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....
