Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1098 0 |
SM ISO690:2012 МОРОЗ, Светлана. Некоторые проблемы внедрения МСФО для МСБ. In: Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova, 2012, nr. 10, pp. 269-275. ISSN 1857-1239. |
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Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova | ||||||
Numărul 10 / 2012 / ISSN 1857-1239 | ||||||
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Pag. 269-275 | ||||||
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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. |
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Cuvinte-cheie to estimate, medium size entity, basic problem, small business, finance |
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