EIRP Proceedings, Vol 3 (2008)
PROIECTUL EUROPEAN DE SIMPLIFICARE PENTRU IMM-URI ÎN DOMENIUL CONTABILITĂŢII ŞI AL AUDITULUI
Abstract
At the European Union level it has been considered that diminishing the administrative
burden is an important stage în developing the economy and allowing the European businesses to compete more
effectively and be more successful în a highly competitive global environment, taking into account the potential
benefits this could bring for small and medium-sized companies (SMEs). Accordingly, the European company
law, accounting and auditing have been identified as priorities. In the field of accounting and auditing, SMEs
would benefit from further simplification of the Directives. The simplification European project coincides with
the publication of the International Accounting Standards Board “Exposure draft of a proposed IFRS for
SMEs”. But, the European Commission does not believe that this IFRS would provide sufficient elements to
simplify the life of European SMEs. Nevertheless, it has identified a number of other measures that could lead to
tangible simplification for SMEs.
burden is an important stage în developing the economy and allowing the European businesses to compete more
effectively and be more successful în a highly competitive global environment, taking into account the potential
benefits this could bring for small and medium-sized companies (SMEs). Accordingly, the European company
law, accounting and auditing have been identified as priorities. In the field of accounting and auditing, SMEs
would benefit from further simplification of the Directives. The simplification European project coincides with
the publication of the International Accounting Standards Board “Exposure draft of a proposed IFRS for
SMEs”. But, the European Commission does not believe that this IFRS would provide sufficient elements to
simplify the life of European SMEs. Nevertheless, it has identified a number of other measures that could lead to
tangible simplification for SMEs.
References
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