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Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe

Adela Deaconu (), Irimie Popa, Anuta Buiga and Melinda Fulop
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Irimie Popa: Babes-Bolyai University, Cluj-Napoca
Anuta Buiga: Babes-Bolyai University, Cluj-Napoca
Melinda Fulop: Babes-Bolyai University, Cluj-Napoca

Theoretical and Applied Economics, 2009, vol. 01(530), issue 01(530), 18-32

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.

Keywords: SMEs accounting standard; agency theory; shareholder-manager; stakeholders; IFRS for SMEs. (search for similar items in EconPapers)
Date: 2009
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Handle: RePEc:agr:journl:v:01(530):y:2009:i:01(530):p:18-33