Issues On Implementation Of Ifrs For Smes
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
Volume (Year): 1/2009 (2009)
Issue (Month): (December)
|Contact details of provider:|| Web page: http://oeconomica.upm.ro/index.php?lang=en|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:pmu:oecono:v:1/2009:y:2009:p:79-87. See general 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.