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International Financial Reporting Standards For Smes

Author

Listed:
  • IONESCU, Cicilia IONESCU

    (Spiru Haret University)

  • Ilincuta, Lucian Dorel

    (Spiru Haret University)

Abstract

IFRS for SMEs give the response to an international requirement of the developed and emerging economies in the process of globalization to have a rigorous and common set of international accounting provisions (standard, rule, regulation) specifically for SMEs, to be much more simplified than the complete IFRSs. The area where are applicable the IFRS for SMEs includes all the profit-oriented entities that prepare the general financial statements and do not have the public accountability and there are excluded the entities whose securities are publicly traded and the financial institutions like banks and the insurance companies.

Suggested Citation

  • IONESCU, Cicilia IONESCU & Ilincuta, Lucian Dorel, 2011. "International Financial Reporting Standards For Smes," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(2), pages 165-171.
    • Handle: RePEc:ris:sphecs:0133
    as

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    References listed on IDEAS

    as
    1. Man Mariana & Gădău Liana, 2010. "The Profit And Loss Account In Different Approaches. Advantages And Disadvantages," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-13.
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      More about this item

      Keywords

      IFRS for SMEs; simplified financial reporting; public accountability; options; external users; recognition and assessment principles;
      All these keywords.

      JEL classification:

      • B21 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Microeconomics
      • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
      • F15 - International Economics - - Trade - - - Economic Integration
      • L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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