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Pro And Contra Opinions Regarding A Sme Accounting Standard

Author

Listed:
  • Adriana Tiron Tudor
  • Alexandra MuÅ£iu

Abstract

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.

Suggested Citation

  • Adriana Tiron Tudor & Alexandra MuÅ£iu, 2008. "Pro And Contra Opinions Regarding A Sme Accounting Standard," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-4.
    • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:4
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    Cited by:

    1. Hana Bohušová & Patrik Svoboda, 2011. "What does the implementation of IFRS for SMEs bring for agricultural enterprises?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 81-90.

    More about this item

    Keywords

    accounting; international standard; SME;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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