Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises
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- S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
- repec:aio:aucsse:v:1:y:2017:i:45:p:25-38 is not listed on IDEAS
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KeywordsDifferential reporting; small and medium-sized enterprises (SMEs); professional accountants; IFRS for SMEs; European directives;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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