Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe

The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives. However, fo...

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Bibliographic Details
Main Authors: Adela Deaconu, Irimie Popa, Anuta Buiga, Melinda Fulop
Format: Article
Language:English
Published: General Association of Economists from Romania 2009-01-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/360.pdf