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Financial Information Presented Under IFRS for SMEs in Romania

机译：罗马尼亚中小型中小企业的IFRS下提供的财务信息

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摘要

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. Through a study made in our town, Tirgu 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：本文审查了与国际财务报告准则相关的一些问题，如中小企业，如：目的地为小实体的标准的必要性，由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和衡量标准其中，IASB在详细的标准中考虑了中小企业与上市实体的不同需求。通过一项研究，我们发现，我们发现，在罗马尼亚，中小企业发布的陈述中提供的信息的主要用户是授予未列出企业的银行，而不是目前和潜力的银行。投资者。我们考虑了测量基础和表达财务效率的模式，我们证明IASB在详细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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