<?xml version='1.0' encoding='utf-8'?>
<resource xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xmlns='http://datacite.org/schema/kernel-3' xsi:schemaLocation='http://datacite.org/schema/kernel-3 http://schema.datacite.org/meta/kernel-3/metadata.xsd'>
<creators>
<creator>
<creatorName>Moroz, S.</creatorName>
<affiliation>Universitatea Cooperatist-Comercială din Moldova, Moldova, Republica</affiliation>
</creator>
</creators>
<titles>
<title xml:lang='ru'>Некоторые проблемы внедрения МСФО для МСБ</title>
</titles>
<publisher>Instrumentul Bibliometric National</publisher>
<publicationYear>2012</publicationYear>
<relatedIdentifier relatedIdentifierType='ISSN' relationType='IsPartOf'>1857-1239</relatedIdentifier>
<subjects>
<subject>to estimate</subject>
<subject>medium size entity</subject>
<subject>small business</subject>
<subject>finance</subject>
<subject>basic problem</subject>
</subjects>
<dates>
<date dateType='Issued'>2012-02-01</date>
</dates>
<resourceType resourceTypeGeneral='Text'>Journal article</resourceType>
<descriptions>
<description xml:lang='en' descriptionType='Abstract'>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.</description>
</descriptions>
<formats>
<format>application/pdf</format>
</formats>
</resource>