ISSUES ON IMPLEMENTATION OF IFRS FOR SMES

Ema Speranta Masca (), Irina Doina Pascan () and Larissa Margareta Batrâncea ()
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Ema Speranta Masca: Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România
Irina Doina Pascan: Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România
Larissa Margareta Batrâncea: Universitatea “Babes Bolyai” din Cluj Napoca, Facultatea de Business, Str. Horea, nr.7, Cluj-Napoca, CLUJ, 400174, România

STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2009, vol. 1/2009, 79-87

Abstract: In July 2009, during a deliberation which has been lasting for 9 years but it has not come to an end, yet, on the Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our paper deals with some aspects debated, respectively the necessity of existing some financial reporting standards for SMEs, the classification of the users of the financial positions made by SMEs and the expectations of the administrators owners in the field of the financial accounting information from the new norm IFRS for SMEs

Keywords: Small and Medium-sized Entities; International Accounting Standards; the users of the financial statements. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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