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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| Format: | Article |
| Language: | English |
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Editura Fundatiei Romania de Maine
2011-06-01
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| Series: | Annals of Spiru Haret University Economic Series |
| Subjects: | |
| Online Access: | http://anale.spiruharet.ro/index.php/economics/article/view/549 |
| _version_ | 1811243876864753664 |
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| author | Cicilia IONESCU Lucian Dorel ILINCUŢĂ |
| author_facet | Cicilia IONESCU Lucian Dorel ILINCUŢĂ |
| author_sort | Cicilia IONESCU |
| collection | DOAJ |
| description | • 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. |
| first_indexed | 2024-04-12T14:15:00Z |
| format | Article |
| id | doaj.art-1a68d41be72a4988956f73cf3f3238f5 |
| institution | Directory Open Access Journal |
| issn | 2393-1795 |
| language | English |
| last_indexed | 2024-04-12T14:15:00Z |
| publishDate | 2011-06-01 |
| publisher | Editura Fundatiei Romania de Maine |
| record_format | Article |
| series | Annals of Spiru Haret University Economic Series |
| spelling | doaj.art-1a68d41be72a4988956f73cf3f3238f52022-12-22T03:29:44ZengEditura Fundatiei Romania de MaineAnnals of Spiru Haret University Economic Series2393-17952011-06-01112165172549International Financial Reporting Standards for SMEsCicilia IONESCU0Lucian Dorel ILINCUŢĂ1Professor PhD Faculty of Financial-Accounting and Management Bucharest Spiru Haret UniversityLecturer PhD Faculty of Financial-Accounting and Management Bucharest Spiru Haret University• 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.http://anale.spiruharet.ro/index.php/economics/article/view/549IFRS for SMEs, simplified financial reporting, public accountability, options, external users, recognition and assessment principles |
| spellingShingle | Cicilia IONESCU Lucian Dorel ILINCUŢĂ International Financial Reporting Standards for SMEs Annals of Spiru Haret University Economic Series IFRS for SMEs, simplified financial reporting, public accountability, options, external users, recognition and assessment principles |
| title | International Financial Reporting Standards for SMEs |
| title_full | International Financial Reporting Standards for SMEs |
| title_fullStr | International Financial Reporting Standards for SMEs |
| title_full_unstemmed | International Financial Reporting Standards for SMEs |
| title_short | International Financial Reporting Standards for SMEs |
| title_sort | international financial reporting standards for smes |
| topic | IFRS for SMEs, simplified financial reporting, public accountability, options, external users, recognition and assessment principles |
| url | http://anale.spiruharet.ro/index.php/economics/article/view/549 |
| work_keys_str_mv | AT ciciliaionescu internationalfinancialreportingstandardsforsmes AT luciandorelilincuta internationalfinancialreportingstandardsforsmes |