Search results for "small and medium entities"

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Financial Reporting for SMEs – Past and Perspectives

2013

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.

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 accountingbusinessProcedia Economics and Finance
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