Theoretical and Applied Economics
No. 1 / 2009 (530)
Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe
Irimie Popa
Anuta Buiga
Melinda Fulop
Babes-Bolyai University, Cluj-Napoca
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.
Contents
- Simultaneous Equations Models Used in the Study of Some Issues Related to the Corruption
and Performance of Services in the Public Health System
Tudorel Andrei
Ani Matei
Bogdan Oancea
- Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe
Adela Deaconu
Irimie Popa
Anuta Buiga
Melinda Fulop
- Developing a Rating Model on a Statistical Basis
Vasile Dedu
Tudor Alexandru Ganea
- Drafting Multiannual Local Budgets by Economic-Mathematical Modelling of the Evolution of Revenues
Ioan Radu
Viorel Lefter
Minodora Ursacescu
Cleopatra Sendroiu
Mihai Cioc
- The EMU is Done. How about the Fiscal Union and the Next Future of the United Europe?
Liviu C. Andrei
- The Prospects of the Corporate Taxation Agreement in the European Union
Gheorghe Matei
Pârvu Daniela