MASCA, Ema Speranta; BATRÂNCEA, Larissa Margareta; … - In: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1/2009 (2009) December, pp. 89-103
The most vehement among the actual debates regarding IFRS for SMEs is with no doubt, that one regarding the application of international norm to microenterprises. The actual paper treats the suitable character of project IFRS for SMEs for very small entities and the relation between...