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Issues On Implementation Of Ifrs For Smes


  • 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)


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

Suggested Citation

  • Ema Speranta MASCA & Irina Doina PASCAN & Larissa Margareta BATRÂNCEA, 2009. "Issues On Implementation Of Ifrs For Smes," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 79-87, December.
  • Handle: RePEc:pmu:oecono:v:1/2009:y:2009:p:79-87

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    Small and Medium-sized Entities; International Accounting Standards; the users of the financial statements.;

    JEL classification:

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


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