IFRS SIMPLIFICAT PENTRU ÎNTREPRINDERI MICI ŞI MIJLOCII
IFRS SIMPLIFIED FOR SMALL AND MEDIUM BUSINESS

Summary/Abstract: Accounting harmonization with the requirements of the International Accounting Standards (IAS/IFRS) and with the European Directives is achieved by the implication of professional institutions as the International Accounting Standards Board (IASB), the International Federation of Accountants, the Federation of European Accountant Experts and others, the harmonization being an important challenge for professionals in the field and also for the business environment. But dealing with that standards and permanent study for achieving convergence of that standards in order to reflect the real image of an entity is, may be, the most beautiful part of the accountant profession.

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