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IMPLEMENTATION OF IFRS IN THE SMALL AND

MEDIUM-SIZED ENTITIES.DIFICULTIES AND


OPPORTUNITIES
Cristina-Elena Scornea
Academia de Studii Economice, Bucureti, Romnia
REZUMAT:
IMM
ABSTRACT:
Imm

Abstract: Over the years, the accounting have to meet a series of transformations and
adaptations to the new trend by globalization, harmonisation and integration, trying to
unfold transformations carried out at European and international level. SMEs have
undergone a series of changes, moreover SMEs shall draw up financial statements
often use only owner-managers or use only tax authorities or other government
authorities. Financial statements elaborated only for these purposes are not necessarily
financial statements general purpose.
IASB (International Acounting Standard Board) has developed and published a
separate standard devised to apply financial statements with general purpose and other
financial reporting of the small and medium-sized entities (SMEs), entities private and
public entities without liability, called IFRS for SMEs (The International Financial
Reporting Standard for Small and Medium-sized entities).
The International Financial Reporting Standard for SMEs has become an issue of
wide interest and for Romania. Through the contents OMPF 3055/2009 is a
harmonisation with European Directives and International Standards, fundamental
purpose being upgrade the comparability of financial statements of the economic
entity.
In an effort to reduce the workload of SMEs has been provided the fact that IFRS for
SMEs should be reviewed every three years and may be implemented by any entity,
whether adopted or not full set of IFRS.
We believe that IFRS for SMEs is different than the full set of IFRS, due
simplification, which allows flexibility provisions and showing accounting required
information for this class of entities, but in applying the standard simplified scheme
for SMEs has revealed a series of opportunities and challenges. IFRS for SMEs
allows a particular accounting policies on recognition and measurement principles,
offers greater flexibility in developing their accounting rules than provisions of full
IFRSs.
Having regard to theoretical concepts discussed above, we carry out a case study,
which shows the comparable presentation by applying of financial statements OMPF
3055/2009 and IFRS for SMEs in reporting financial assistence in Romania.
According to studies, rules used in the preparation and presentation of financial
statements present a yawning abyss regarding accounting standards and those

applying them in practice, due to the existence of multiple accounting regulations,


confusing and permanently changing.
Through this article it soughts to point out the accounting rules used by entities in
Romania, in financial statements presentation.
This research investigates the perceptions of stakeholders involved in financial
reporting in four emerging economies (the Czech Republic, Hungary, Romania, and
Turkey)
regarding the possible implementation of IFRS for SMEs, in terms of costs, benefits,
and strategy of adoption. In-depth, semi-structured interviews were conducted with
representatives
of main stakeholders (preparers, auditors, regulators, professional bodies,
and users). We find more support for IFRS for SMEs implementation in these four
countries than suggested by the results of the European Commissions 2010
consultation
for the European Union. Interviews reveal differences between stakeholder groups
and between countries regarding the preferred implementation approach (mandatory
adoption, voluntary adoption or convergence of national regulations with IFRS for
SMEs). Interviews indicate the most support for the convergence approach. However,
users oppose convergence and prefer the adoption of IFRS for SMEs. The
convergence
approach moves regulators attention from users needs to preparers preferences
and preparedness. This finding is relevant in the decision-making process of nationa
regulators, who should balance the needs of various stakeholders, but also the
countrys
political and economic objectives.
Aceast articol cerceteaz posibila implementarea IFRS pentru IMM-uri, n termeni de
costuri, beneficii i strategia de adoptare.
Keyswords: financial statements, standard, SMEs, IFRS
Cod JEL: M 41
Pe data de 9 iulie 2009, Consiliul pentru Standarde Internaionale de Contabilitate
(IASB) a emis Standardul Internaional de Raportare Financiar pentru ntreprinderi
Mici i Mijlocii (IFRS pentru IMM"), care vizeaz asigurarea unui cadru de
raportare financiar pentru ntreprinderile mici i mijlocii care intr n sfera sa de
aplicare. Standardele IFRS sunt complexe i ar putea fi prea costisitoare pentru o
companie de talia unei ntreprinderi mici sau mijlocii. IFRS pentru IMM permite
companiilor s beneficieze de scutiri semnificative privind informrile solicitate, de
care cele care aplic standardele IFRS nu pot beneficia.
IFRS pentru IMM este destinat ntocmirii situaiilor financiare cu scop general de
ctre entitile care nu au responsabilitate public i prezint situaii financiare cu
scop general pentru utilizatori externi. Sunt entiti cu responsabilitate public
entitile ale cror instrumente sunt tranzacionate pe o pia public sau se afl n
cursul procesului de emitere a unor astfel de instrumente pentru tranzacionarea pe o
pia public sau au drept obiect principal de activitate deinerea de active n calitate
fiduciar (aceasta este, n general, situaia bncilor, a cooperativelor de economii i de
creditare, a companiilor de asigurri, a brokerilor/dealerilor de titluri de valoare, a

fondurilor mutuale i a bncilor de investiii). Prin urmare, definiia are n vedere mai
degrab natura entitii dect mrimea acesteia. IFRS pentru IMM ofer o alternativ
de standard IFRS care s fie recunoscut i neles la nivel internaional. Acesta va
facilita trecerea la IFRS pentru entitile n expansiune odat ce acestea devin entiti
cu responsabilitate public.

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