Financial Information Presented Under IFRS for SMEs in Romania

机译：根据《国际财务报告准则》向罗马尼亚的中小企业提供的财务信息

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Herein the present paper we reviewed some problems related to IFRS for SMEs such as: the necessity of a standard destined exclusively to small entities, main users of financial information published by listed and unlisted entities, informational needs of main financial information users and the measure in which IASB took account of the different needs of SMEs versus listed entities, in the elaborated standards.rnThrough a study made in our town, T?rgu Mures, we found that in Romania, also, the main group of users of the information presented in the statements issued by SMEs are the banks who grant loans to the unlisted enterprises and not the present and potential investors. We took account of the measurement bases and the mode of expressing the financial efficiency and we demonstrated that IASB took account of the different needs of SMEs versus listed entities, in the elaborated standards.

机译：在本文中，我们回顾了与中小型企业国际财务报告准则有关的一些问题，例如：专门针对小型实体的标准的必要性，上市和非上市实体发布的财务信息的主要用户，主要财务信息用户的信息需求以及采取的措施。 IASB在详细制定的标准中考虑了中小型企业与上市实体的不同需求。通过在我们的城镇T？rgu Mures中进行的一项研究，我们发现在罗马尼亚，信息的主要用户群体中小企业发出的报表是向非上市企业提供贷款的银行，而不是目前和潜在的投资者。我们考虑了计量基础和表示财务效率的方式，并证明了国际会计准则理事会在详细制定的标准中考虑了中小企业与上市实体的不同需求。

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《Applied economics, business and development》|2010年|p.192-197|共6页
会议地点 Sousse(TN);Sousse(TN)
作者
EMA MASCA; CALIN MOLDOVAN-TESELIOS; LARISSA MARGARETA BATRANCEA;
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作者单位

Financial Accounting Department ,,Petru Maior" University Nicolae Iorga street, no. 1, Tirgu Mures, Mures ROMANIA;

Metrou Media Transilvania Institute Constantin Brancusi street, no. 174, Cluj-Napoca, Cluj;

Faculty of Business ,,Babes-Bolyai" University Horea street, no. 57, Cluj-Napoca, Cluj ROMANIA;

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会议组织
原文格式 PDF
正文语种 eng
中图分类世界经济、国际经济关系;
关键词
Users of financial information; IFRS for SMEs; Unlisted entities; Listed entities;

机译：财务信息的用户；中小企业的国际财务报告准则；未上市实体；上市实体;

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2. Economic benefits of International Financial Reporting Standards (IFRS) adoption in Romania: Has the cost of equity capital decreased? [J] . Stere MIHAI, Mihaela IONASCU, Ion IONASCU African Journal of Business Management . 2012,第1期

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3. Implementation of IFRS For SMEs In Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania And Turkey [J] . Catalin Nicolae Albu, Nadia Albu, Szilveszter Fekete Pali-Pista, Journal of International Financial Management & Accounting . 2013,第2期

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4. Financial Information Presented Under IFRS for SMEs in Romania [C] . EMA MASCA, CALIN MOLDOVAN-TESELIOS, LARISSA MARGARETA BATRANCEA World Multiconference on Applied Economics, Business and Development . 2010

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6. Datasets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters [O] . Milos Tumpach, Zuzana Juhászová, Zuzana Kubaščíková, 2021

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机译：中小企业IFRS和IAS / IFRS对非流动资产财务报告方法的比较

Financial Information Presented Under IFRS for SMEs in Romania

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