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The Role Of Small And Medium Enterprises In The Modern Economy And The Importance Of Ifrs Application For Smes

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  • Marius Sorin CIUBOTARIU

    ("Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration)

Abstract

The main objective of this paper is to analyze the importance of the small and medium enterprises in the economy and the need for their financial reporting in accordance with IFRS for SMEs. The first part of the study focuses on the role and impact of SMEs in the European Union and in Romania. Also here are presented and discussed the specific characteristics of SMEs. In the second part the paper continues with addressing issues on the financial reporting of SMEs by synthesizing features of specialized literature. The paper ends with the presentation of the implementation of IFRS for SMEs and the main differences compared to the complete IFRS.

Suggested Citation

  • Marius Sorin CIUBOTARIU, 2013. "The Role Of Small And Medium Enterprises In The Modern Economy And The Importance Of Ifrs Application For Smes," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 13(1(17)), pages 201-210, June.
    • Handle: RePEc:scm:usvaep:v:13:y:2013:i:1(17):p:201-210
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    File URL: http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.13,ISSUE_1(17),2013_fulltext.pdf
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    Cited by:

    1. K Mercy Makhitha & Brian Soke, 2021. "Investigating the challenges for the development of independent retailers in South Africa," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(7), pages 16-26, October.
    2. Selamat, Moch Akbar & Windasari, Nila Armelia, 2021. "Chatbot for SMEs: Integrating customer and business owner perspectives," Technology in Society, Elsevier, vol. 66(C).
    3. Ezaaz Hasan & Sheetal Mala & Glen Finau & Prena Rani, 2014. "The 2012 Review Of Ifrs For Smes: Possible Responses From The Fiji Institute Of Accountants," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 71-83.

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