SMEs Financial Reporting in European Union: Steps towards a More Harmonized Reporting
Buculescu (Costicã) Maria Mãdãlina; Stoica Anamaria;
Journal: Ovidius University Annals, Economic Sciences Series,volume XIV,issue 2 May,pages436-441
Subject: accounting directive, financial reporting, SMEs, IFRS for SMEs
Recognizing the increasingly importance of SMEs in the economy, European Commission attempts to develop an “economic friendly” environment for SMEs business and further to create a harmonized accounting framework for SMEs financial reporting. Therefore, in 2013, Europea... View more
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