期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：In 2002, the European Parliament decided that, starting January 1, 2005, EU public companies should
report on their consolidated accounts based on a unique body of financial reporting standards. The
decision was bound to affect also the new EU members. Allegedly aiming at public companies, IFRS seem
to get a wider scope, reaching as far as the “small and middle-sized entities “ (SME). The aim of our study
is to put forward the main technical controversies related to the project of international financial reporting
standard for “private entities “ and to put the spotlight on the major divergences that may arise between
this project and the national regulations, while having as setting the case of Romania.
关键词：petites et moyennes entités; Européanisation de la comptabilité; pays en transition
