Reglementări și practici contabile și fiscale specifice întreprinderilor mici și mijlocii (II)
Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)
Author(s): Bogdan-Alexandru SmercinschiSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: small- and medium-sized entities; tax and accounting regulations; tax and accounting practices;
Summary/Abstract: Generally, an entity’s activity is directly influenced by the effective legislation in the state in which it is carried out. There are a number of specific regulations for each state, at national and international level, that can influence the activity of a start-up and even the activity of an experienced entity either directly or indirectly. The present article aims to examine the types of small- and medium-sized entities on a market and list their objectives, development opportunities and difficulties.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 10
- Page Range: 20-26
- Page Count: 7
- Language: English, Romanian