Jerman, Mateja; Ivankovič, Gordana - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 58 (2011) november, pp. 13-24
According to the growing need for more comparable accounting standards, the beginnings of In- ternational Financial Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents for the first time an accounting standard for small...
