Since 2014
Study on the Particular Accounting Practices of Small and Medium Companies
Journal of Economics and Business Research
View Archive Info| Field | Value | |
| Title |
Study on the Particular Accounting Practices of Small and Medium Companies
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| Creator |
Nicolaescu, Cristina
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| Description |
This article aims to analyse the particularities of small and medium companies in Romania in order to propose a set of practices in accounting terms for these economic entities. To this end has started from the best practice recommendation adopted by the European Commission in November 2008 and guidelines developed by the Small and Medium Practices Committee of the International Federation of Accountants, trying to adapt them to a concrete situation, to the particular situation of small and medium enterprises of Romania. The study features were analysed economic and psycho-social, determined by the mentality of small and medium business owners in Romania and their attitudes about accounting information.
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| Publisher |
Journal of Economics and Business Research
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| Contributor |
—
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| Date |
2014-11-04
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.uav.ro/jour/index.php/jebr/article/view/334
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| Source |
Journal of Economics and Business Research; Vol 17, No 2 (2011): J of Economics & Business; 169 - 178
2069-9476 2068-3537 |
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| Language |
eng
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| Relation |
http://www.uav.ro/jour/index.php/jebr/article/view/334/pdf_99
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