IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES

Moț Ioana ()
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Moț Ioana: Universitatea de Vest, FEEA, Timișoara, FEEA

Annals of Faculty of Economics, 2013, vol. 1, issue 1, 1240-1249

Abstract: IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific coordonator - Prof. Univ. Dr. Mateș Dorel

Keywords: financial statements; standard; SMEs; IFRS for SMEs; harmonization; performance. JEL classification: M41; financial statements; standard; SMEs; IFRS for SMEs; harmonization; performance (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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