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  • 标题:Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe
  • 本地全文:下载
  • 作者:Deaconu, Adela ; Popa, Irimie ; Buiga, Anuta
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2009
  • 卷号:01(530)
  • 期号:01(530)
  • 页码:18-32
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要: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.
  • 关键词:SMEs accounting standard; agency theory; shareholder-manager; stakeholders; IFRS for SMEs.
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