International Financial Reporting Standards for SMEs

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 c...

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Bibliographic Details
Main Authors: Cicilia IONESCU, Lucian Dorel ILINCUŢĂ
Format: Article
Language:English
Published: Editura Fundatiei Romania de Maine 2011-06-01
Series:Annals of Spiru Haret University Economic Series
Subjects:
IFRS for SMEs, simplified financial reporting, public accountability, options, external users, recognition and assessment principles
Online Access:http://anale.spiruharet.ro/index.php/economics/article/view/549

Internet

http://anale.spiruharet.ro/index.php/economics/article/view/549

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