IMPLEMENTING SME’S IFRS ON MICRO-COMPANIES ISSUES

摘要: The most vehement among the actual debates regarding IFRS for SMEs is with no doubt, that one application of international norm to microenterprises. paper treats suitable character project very small entities and relation between microentities main group financers – credit suppliers. We sustain criteria promoted by European Union delimitation a size - which will benefit from easy accounting norms we don’t agree impose all unlisted.