In our increasingly digitalized economy characterized by a high number of international transactions and a high speed of information exchange between jurisdictions, there are many challenges that can arise - in different domains of economic activity - from this context, challenges that our...

Abstract:The main objective of this paper is to analyze the importance of the small and medium enterprises in the economy and the need for their financial reporting in accordance with IFRS for SMEs. The first part of the study focuses on the role and impact of SMEs in the European Union and in...