PRO AND CONTRA OPINIONS REGARDING A SME
                 ACCOUNTING STANDARD

                        Adriana Tiron Tudor, Professor PhD
                      „Babeş-Bolyai” University of Cluj-Napoca
                           adriana.tiron@econ.ubbcluj.ro

                      Alexandra Muţiu, Associate Professor PhD
                      „Babeş-Bolyai” University of Cluj-Napoca


ABSTRACT: The IASB's proposed IFRS for SMEs opened an international
effervescent debate in academics and practitioners environments. In our research, we
intent to collect pertinent evidence for pro and contra arguments and to investigate
whether the proposed IFRS for SMEs is likely to meet the needs of users of financial
reports of SME. Our aim is to contribute to the SME accounting area of knowledge,
knowing that very little research has been previously conducted looking specifically of
accounting at SME level.

Keywords: accounting, international standard, SME

JEL Codes: M41