International Financial Reporting Standards For Smes
IFRS for SMEs give the response to an international requirement of the developed and emerging economies in the process of globalization to have a rigorous and common set of international accounting provisions (standard, rule, regulation) specifically for SMEs, to be much more simplified than the complete IFRSs. The area where are applicable the IFRS for SMEs includes all the profit-oriented entities that prepare the general financial statements and do not have the public accountability and there are excluded the entities whose securities are publicly traded and the financial institutions like banks and the insurance companies.
Volume (Year): 2 (2011)
Issue (Month): 2 ()
|Contact details of provider:|| Postal: no. 13 Street Ion Ghica, Quarter 3, Bucharest, Cod postal: 030045, tel: (004021) 455.1000; 314.00.75; 314.00.76, fax: (004021) 314.39.08, e-mail: email@example.com|
Phone: (004021) 455.1000
Fax: (004021) 314.39.08
Web page: http://anale-economie.spiruharet.ro/en/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ris:sphecs:0133. 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: (Aurelian A BONDREA)or (Constantin Mecu)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.