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RESEARCH PRODUCT
Financial Reporting for SMEs – Past and Perspectives
Raluca SavaBogdan MârzaNicolae Esanusubject
Financebusiness.industryinternational financial reporting standardsAccounting managementaccountingGeneral EngineeringEnergy Engineering and Power TechnologyFinancial ratioAccountingPlan (drawing)International Financial Reporting StandardsAccounting standardsmall and medium entitiesAccounting information systemPosition (finance)Financial accountingbusinessdescription
Abstract Small and medium-sized enterprises (SMEs) have an important position in the world wide economy. The accounting information provided by them must have the same role. The paper aims to highlight having at basis the research of papers problems connected by IFRS for the SMS within the European plan and in Romania too and the efforts that must be made for the bettering of financial communication at this level.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2013-01-01 | Procedia Economics and Finance |