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The Advantages Of Introducing Simplified European System Of Financial Reporting On Microenterprises In Romania

Author

Listed:
  • ROXANA ISPAS

    (UNIVERSITY OF CRAIOVA)

  • TITU NETOIU

    (UNIVERSITY OF CRAIOVA)

  • NELA LOREDANA MEITA

    (UNIVERSITY OF CRAIOVA)

Abstract

This paper presents the advantages of micro-enterprises in Romania by introducing simplified European system of financial reporting, starting from January 1, 2015. With the change in the level of incomes obtained of microenterprises, including revenues coming from consulting and management, 94% of traders who make reports will benefit from exemptions and simplifications introduced at Community level.

Suggested Citation

  • Roxana Ispas & Titu Netoiu & Nela Loredana Meita, 2014. "The Advantages Of Introducing Simplified European System Of Financial Reporting On Microenterprises In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 122-124, December.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:6:p:122-124
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    References listed on IDEAS

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    1. Alina-Teodora Ciuhureanu, 2012. "The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 93-104.
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    Cited by:

    1. Lavinia Netoiu & Netoiu Titu, 2015. "The Business Environment In Romania - Challenges And Opportunities In 2015," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 169-173.

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