Madalina, Girbina; Nadia, Albu; Catalin, Albu - In: Annals of Faculty of Economics 1 (2011) 2, pp. 517-522
On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities ("IFRS for SMEs") which aims to provide a financial reporting framework for SMEs falling within its scope. It is a matter for authorities...
