Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement

The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to verify...

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Bibliographic Details
Main Authors: Nicoleta FARCANE, Sorinel CĂPUŞNEANU, Sorin BRICIU
Format: Article
Language:English
Published: General Association of Economists from Romania 2012-05-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/722.pdf