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

Author

Listed:
  • Adela Deaconu

    (Babes-Bolyai University, Cluj-Napoca)

  • Irimie Popa

    (Babes-Bolyai University, Cluj-Napoca)

  • Anuta Buiga

    (Babes-Bolyai University, Cluj-Napoca)

  • 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.

Suggested Citation

  • Adela Deaconu & Irimie Popa & Anuta Buiga & Melinda Fulop, 2009. "Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 1(01(530)), pages 18-32, Januaary.
    • Handle: RePEc:agr:journl:v:01(530):y:2009:i:01(530):p:18-33
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    Citations

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    Cited by:

    1. Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012. "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 894-900, July.
    2. Hana Bohušová & Patrik Svoboda, 2011. "What does the implementation of IFRS for SMEs bring for agricultural enterprises?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 81-90.

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