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Pro And Contra Opinions Regarding A Sme Accounting Standard


  • Adriana Tiron Tudor

    () (Babes-Bolyai University of Cluj-Napoca)

  • Alexandra Mutiu

    (Babes-Bolyai University of Cluj-Napoca)


The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for SMEs is likely to meet the needs of users of financialreports of SME. Our aim is to contribute to the SME accounting area of knowledge,knowing that very little research has been previously conducted looking specifically ofaccounting at SME level.

Suggested Citation

  • Adriana Tiron Tudor & Alexandra Mutiu, 2008. "Pro And Contra Opinions Regarding A Sme Accounting Standard," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-4.
  • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:4

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    References listed on IDEAS

    1. Smith, Keith, 2002. "What is the 'Knowledge Economy'? Knowledge Intensity and Distributed Knowledge Bases," UNU-INTECH Discussion Paper Series 06, United Nations University - INTECH.
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    More about this item


    accounting; international standard; SME;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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