期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2008
卷号：1
期号：10
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The IASB's proposed IFRS for SMEs opened an international effervescent debate in academics and practitioners environments. In our research, we intent to collect pertinent evidence for pro and contra arguments and to investigate whether the proposed IFRS for SMEs is likely to meet the needs of users of financial reports of SME. Our aim is to contribute to the SME accounting area of knowledge, knowing that very little research has been previously conducted looking specifically of accounting at SME level.
