Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
981877 | Procedia Economics and Finance | 2013 | 6 Pages |
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.
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