IT SOLUTIONS FOR THE MANAGEMENT OF GEO-BUSINESS

In the current economic and socio-demographic context, the pressure exerted over the informatic departments by the top management in order to have them offer a high volume of information in a short time, efficient for maintaining and developing the businegeo-business informatic systems, indicators cost, european integration, management of geo-spatial data, geomarketing

INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMES

IFRS for SMEs give the response to an international requirement of the developed and emerging economies in the process of globalization to have a rigorous and common set of international accounting provisions (standard, rule, regulation) specifically for SMEs, to be much more simplified than the complete IFRSs. The area where are applicable the IFRS for SMEs includes all the profit-oriented entities that prepare the general financial statements and do not have the public accountability and there are excluded the entities whose securities are publicly traded and the financial institutions like banks and the insurance companies.IFRS for SMEs; simplified financial reporting; public accountability; options; external users; recognition and assessment principles