Implementing Sme’S Ifrs On Micro-Companies Issues
AbstractThe most vehement among the actual debates regarding IFRS for SMEs is with no doubt, that one regarding the application of international norm to microenterprises. The actual paper treats the suitable character of project IFRS for SMEs for very small entities and the relation between microentities and the main group of financers – credit suppliers. We sustain the criteria promoted by the European Union for the delimitation of a group of entities of small size - microentities which will benefit from easy accounting norms and we don’t agree to impose IFRS for SMEs to all the entities unlisted.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Petru Maior University, Faculty of Economics Law and Administrative Sciences in its journal STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA.
Volume (Year): 1/2009 (2009)
Issue (Month): (December)
microentities; IFRS for SME’s; credit suppliers; the European Union.;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bogdan Voaidas).
If references are entirely missing, you can add them using this form.