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

Author

Listed:
  • 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.

Suggested Citation

  • Deaconu, Adela & Popa, Irimie & Buiga, Anuta & Fulop, Melinda, 2009. "Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa," MPRA Paper 14778, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:14778
    as

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    References listed on IDEAS

    as
    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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    More about this item

    Keywords

    SMEs accounting standard; agency theory; shareholder-manager; stakeholders; IFRS for SMEs;
    All these keywords.

    JEL classification:

    • F00 - International Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O52 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Europe
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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