Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa

Deaconu, Adela and Popa, Irimie and Buiga, Anuta and Fulop, Melinda (2009): Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa. Published in: Theoretical and Applied Economics , Vol. 1, No. 530 (January 2009): pp. 13-20.

Abstract

The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives. However, for these actions to be successful, further investigations concerning the theoretical and technical implications are necessary. In this study, we present our opinion concerning the theoretic influences (reconsideration of the conceptual framework) and the technical influences (change in the disclosure requirements and change in the content of the standards, namely recognition and valuation) implied by a standard for SMEs.

• Item Type: MPRA Paper
• English Title: Conceptual and technical study regarding future accounting regulation for SMEs in Europe
• Language: English
• Keywords: SMEs accounting standard, agency theory, shareholder-manager, stakeholders, IFRS for SMEs
• Subjects: F - International Economics > F0 - General > F00 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; O - Economic Development, Innovation, Technological Change, and Growth > O5 - Economywide Country Studies > O52 - Europe; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M10 - General

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OMFP nr. 1752/2005 pentru aprobarea reglementărilor conforme cu directivele europene.

www.iasb.org