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Implementing Sme’S Ifrs On Micro-Companies Issues


  • Ema Speranta MASCA

    () (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)

  • Bradut Vasile BOLOS

    () (Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România)


The most vehement among the actual debates regarding IFRS for SMEs is with no doubt, that one regarding the application of international norm to microenterprises. The actual paper treats the suitable character of project IFRS for SMEs for very small entities and the relation between microentities and the main group of financers – credit suppliers. We sustain the criteria promoted by the European Union for the delimitation of a group of entities of small size - microentities which will benefit from easy accounting norms and we don’t agree to impose IFRS for SMEs to all the entities unlisted.

Suggested Citation

  • Ema Speranta MASCA & Larissa Margareta BATRÂNCEA & Bradut Vasile BOLOS, 2009. "Implementing Sme’S Ifrs On Micro-Companies Issues," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 89-103, December.
  • Handle: RePEc:pmu:oecono:v:1/2009:y:2009:p:89-103

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    microentities; IFRS for SME’s; credit suppliers; the European Union.;

    JEL classification:

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


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