This paper aims to assess the extent to which Romanian SMEs are prepared for the transition to IFRS standards. A quantitative survey addressed to the practitioners and accountants in the small and medium enterprises from the western area of Romania is made in order to establish the degree of...

Our research is based on a survey conducted among accountants, in order toinvestigate how the accounting profession feels in respect to the use of estimates at company level.By conducting this research we tried to obtain a realistic view on estimates applied in companiesand on the degree of...