SMEs Financial Reporting in European Union: Steps towards a More Harmonized Reporting

Article OPEN
Buculescu (Costicã) Maria Mãdãlina; Stoica Anamaria;
(2014)
  • Journal: Ovidius University Annals, Economic Sciences Series,volume XIV,issue 2 May,pages436-441
  • Subject: accounting directive, financial reporting, SMEs, IFRS for SMEs
    • jel: jel:M40

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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