Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa [Conceptual and technical study regarding future accounting regulation for SMEs in Europe]
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.
Length: Date of creation: Jan 2009 Date of revision: Publication status: Published in Theoretical and Applied Economics 530.1(2009): pp. 13-20 Handle: RePEc:pra:mprapa:14778
Find related papers by JEL classification: F00 - International Economics - - General - - - General M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting O52 - Economic Development, Technological Change, and Growth - - Economywide Country Studies - - - Europe M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
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