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

Adela Deaconu (), Irimie Popa, Anuta Buiga and Melinda Fulop

MPRA Paper from University Library of Munich, Germany

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)
JEL-codes: F00 M10 M41 O52 (search for similar items in EconPapers)
Date: 2009-01
New Economics Papers: this item is included in nep-acc
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Published in Theoretical and Applied Economics 530.1(2009): pp. 13-20

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