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

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  • Deaconu, Adela
  • Popa, Irimie
  • Buiga, Anuta
  • Fulop, Melinda

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.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14778.

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Date of creation: Jan 2009
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Publication status: Published in Theoretical and Applied Economics 530.1(2009): pp. 13-20
Handle: RePEc:pra:mprapa:14778

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Keywords: SMEs accounting standard; agency theory; shareholder-manager; stakeholders; IFRS for SMEs;

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  1. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, vol. 88(2), pages 288-307, April.
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