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  • 标题:THE ADVANTAGES OF INTRODUCING SIMPLIFIED EUROPEAN SYSTEM OF FINANCIAL REPORTING ON MICROENTERPRISES IN ROMANIA
  • 本地全文:下载
  • 作者:ROXANA ISPAS ; TITU NEŢOIU ; NELA LOREDANA MEIŢĂ
  • 期刊名称:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
  • 印刷版ISSN:1844-7007
  • 出版年度:2014
  • 期号:6
  • 页码:122-124
  • 语种:English
  • 出版社:Academica Brâncuşi
  • 摘要:This paper presents the advantages of micro-enterprises in Romania by introducing simplified European system of financial reporting,starting from January 1,2015.With the change in the level of incomes obtained of microenterprises,including revenues coming from consulting and management,94% of traders who make reports will benefit from exemptions and simplifications introduced at Community level.
  • 关键词:microenterprise financial reporting;transparency decisional;tax obligations
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