Through a study made in our town, Tîrgu Mures, we found that in Romania, also, the main group of users of the
information presented in the statements issued by SMEs are the banks who grant loans to the unlisted enterprises and
not the present and potential investors. We took account of the measurement bases and the mode of expressing the
financial efficiency and we demonstrated that IASB took account of the different needs of SMEs versus listed entities,
in the elaborated standards.