THE ADVANTAGES OF INTRODUCING SIMPLIFIED EUROPEAN SYSTEM OF FINANCIAL REPORTING ON MICROENTERPRISES IN ROMANIA

Roxana Ispas, Titu Netoiu and Nela Loredana Meita
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Roxana Ispas: UNIVERSITY OF CRAIOVA
Titu Netoiu: UNIVERSITY OF CRAIOVA
Nela Loredana Meita: UNIVERSITY OF CRAIOVA

Annals - Economy Series, 2014, vol. 6, 122-124

Abstract: This paper presents the advantages of micro-enterprises in Romania by introducing simplified European system of financial reporting, starting from January 1, 2015. With the change in the level of incomes obtained of microenterprises, including revenues coming from consulting and management, 94% of traders who make reports will benefit from exemptions and simplifications introduced at Community level.

Keywords: microenterprise financial reporting; transparency decisional; tax obligations (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:6:p:122-124

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