MASCA, Ema Speranta; BATRÂNCEA, Larissa Margareta; … - In: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1/2009 (2009) December, pp. 89-103
which will benefit from easy accounting norms and we don’t agree to impose IFRS for SMEs to all the entities unlisted. …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 …