On 9-th of July 2009 the International Accounting Standards Board (IASB) issued an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs), which are estimated to represent more than 95 per cent of all companies. The IFRS for SMEs is a self-contained standard tailored for the needs and capabilities of smaller businesses. In the article are given determination of small and medium-sized business under version IFRS and by criteria accepted in the Republic of Moldova. A financing question are designated as the basic problems of introduction of the new standard in RM.