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STUDIA UNIVERSITATIS PETRU MAIOR, SERIES OECONOMICA, FASCICULUS 1, anul III, 2009, ISSN 1843-1127

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PROBLEME PRIVIND IMPLEMENTAREA IFRS PENTRUIMM-URI N MICRO - NTREPRINDERI

IMPLEMENTING SMES IFRS ON MICRO-COMPANIESISSUES

Ema Sperana MACA1, Larissa Margareta BTRNCEA2,Brdu Vasile BOLO1

1Universitatea Petru Maior din TrguMure, Facultatea de tiine Economice, Juridice i Administrative,Catedra de Finane-Contabilitate, Str. Nicolae Iorga, nr.1, Trgu-Mure, judeul MURE, 540088, Romnia

2Universitatea Babe Bolyai din Cluj Napoca, Facultatea de Business,Str. Horea, nr.7, Cluj-Napoca, judeul CLUJ, 400174, Romnia

email:1{ema. masca, bradut.bolos}@ea.upm.ro, [email protected]

Abstract: Cea mai fierbinte dintre dezbaterile actualelegate de IFRS pt IMM- uri este fr ndoiala, cea privind aplicarea normei internaionale la microntreprinderi.

Lucrarea actual trateaz c aracterul adecvat al proiectului de IFRS pentru IMM-u ri pentru entitile foarte mici i relaiadintre microentiti i principala grup de finanatori -

furnizorii de credite. Susinem criteriile promovate de Uniunea European pentru delimitarea unui grup de entiti de micidimensiuni microentiti care s beneficieze de normecontabile ct mai lejere i nu suntem de acord cu impunereaunui IFRS pentru IMM- uri tuturor entitilor necotate.

Cuvinte cheie: microentiti, IFRS pentru IMM-uri, furnizorii de credite, Uniunea European

Clasificare JEL: M41

Abstract: The most vehement among the actual debatesregarding IFRS for SMEs is with no doubt, that one regardingthe application of international norm to microenterprises. Theactual paper treats the suitable character of project IFRS for SMEs for very small entities and the relation betweenmicroentities and the main group of financers credit suppliers. We sustain the criteria promoted by the EuropeanUnion for the delimitation of a group of entities of small size- microentities which will benefit from easy accounting normsand we don t agree to impose IFRS for SMEs to all theentities unlisted.

Keywords: microentities, IFRS for SMEs, creditsuppliers, the European Union

JEL Classification: M41
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]

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Ema Sperana MACA, Larissa Margareta BTRNCEA, Brdu Vasile BOLO

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1 INTRODUCERE

nc din 2000 IASC informa proaspt nfiinatulIASB despre existena unei cereride normeinternaionale de contabilitate propriintreprinderilor mici i mijlocii.n 2001, IASB rspunde deja acestei noi idei,iniiind un proiect de elaborare a unor asemeneastandarde.

n iulie 2005, Fundaia IASB a reformulatobiectivele prezentate n Regulamentul Fundaiei,adugnd un obiectiv potrivit cruia IASB, nactivitatea sa de normalizare trebuie s ia nconsiderare i nevoile speciale ale entitilor mici imijlocii. n februarie 2007, pe site-ul Fundaiei IAS [1] s-a publicat Proiectul de expunere a IFRS pentru entiti mici i mijlocii, Baza pentru

concluzii la Proiectul de expunere a IFRS pentruentiti mici i mijlocii i un Proiect de ghid deimplementare a IFRS pentru entiti mici imijlocii. Principalele probleme abordate n Baza pentru concluzii la proiect sunt urmtoarele: a) necesitatea existenei unor standarde de raportarefinanciar pentru IMM-uri; b) utilizatorii situaiilor financiare ntocmite de

IMM-uri;c) legitimitatea IASB de a elabora normeleinternaionale pentru IMM-uri;d) nevoile diferiilor utilizatori i consideraiiprivind raportul cost-beneficiu;e) gradul de adecvare a conceptelor raportriifinanciare relativ la toate entitile; f) de ce proiectul de IFRS pentru IMM-uri nu are

1 INTRODUCTION

Starting with 2000 IASC was informing therecently set up ISAB about the existence of ademand of international accounting standards for the SMEs.In 2001, IASB already answered this new idea,initiating a project developing such standards.In July 2005, the IASB Foundation reformulated

the objectives presented in the Statues of theFoundation, adding an objective according towhich IASB, in its activity of standardization hadto take into account also the special needs of smalland medium-sized entities.In February 2007, on the site of the FoundationIAS [1], Exposure Draft IFRS for Small andMedium-sized Entities, Basis for Conclusions on

Exposure Draft IFRS for Small and Medium-sizedEntities and Implementation Guide Draft IFRS forSmall and Medium-sized Entities have beenpublished. The main problems approached in Basisfor Conclusions on the draft are the following:a) the necessity for the existence of some financialreporting standards for SMEs; b) the users of the SMEs financial statements,

c) IASB legitimacy of developing internationalstandards for SMEs;d) the needs of the different users andconsiderations on the cost-benefit ratio;e) the relative level of adequacy of the financialreporting concepts to all entities;f) why doesnt the IFRS pro ject for SMEs have asgoal the providing of information for sole

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ca scop furnizarea de informaii pentruadministratorii-proprietari;g)caracterul adecvat al proiectului de IFRS pentruIMM-uri pentru entitile foarte mici aa-numitele entiti micro. n continuare supunem dezbaterii ultima dintreproblemele abordate, respectiv caracterul adecvat alproiectului de IFRS pentru IMM-uri pentruentitile foarte mici aa-numitele entitimicro.

2 CARACTERUL ADECVAT ALPROIECTULUI DE IFRS PENTRU IMM-URI PENTRU ENTITILE FOARTEMICI AA NUMITELE ENTITIMICRO

Proiectul de IFRS pentru IMM-uri este destinat a fi

un documentde sine stttor pentru o ntreprinderemic tipic cu aproximativ 50 de angajai.n ceea ce privete entitile foarte mici, micro cuunul, doi sau trei angajai crora li se cere sau carealeg s publice situaii financiare cu scop general pentru utilizatorii externi, Consiliul IAS considerc utilizatorii externi cum ar fi creditorii,vnztorii, clienii, ageniilede evaluare a

creditului i angajaii au nevoie de anumite tipuride informaii, dar nu au autoritatea de a cererapoarte ajustate pentru a satisface nevoile lor deinformaii. n acest caz, ei trebuie s se bazeze pesituaiile financiare cu scop general, iar cele ntocmite potrivit IFRS pentru IMM-uri satisfactocmai aceste necesiti. De asemenea, ConsiliulIAS arat c, cu mult peste 50 de jurisdicii au

proprietors;g) the adequate character of the IFRS Project for SMEs for the very small entities the so calledmicro entities.We submit further to debate the last one from theproblems approached, respectively the suitability of the draft IFRS for SMEs for very small entities, so-called micros

2 THE CHARACTER ADEQUATE OFTHE PROJECT OF IFRS FOR SMES FORVERY SMALL ENTITIES REFERREDTO AS MICRO ENTITIES

The project IFRS for SMEs is destined to be a self-

contained document for a small company withapproximately 50 employees.Regarding to the micro entities, with one, two orthree employees, which are asked or who choose topublish financial positions with general purpose forthe external users, the IAS Counsel considers thatthe external users like creditors, sellers, clients,credit evaluation agencies and employees need

certain types of information, but they have not theauthority to ask reports adjusted to satisfy theirneed of information. In this case, they have to baseupon the financial positions with general purposeand those made according to IFRS for SMEssatisfy just these necessities.IAS Counsel shows also that more over 50 jurisdictions decided that the complete IFRS should

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decis c IFRS-urile complete ar trebui s fieobligatorii sau permise pentru toate ntreprinderile,inclusiv entitile micro. Dac IFRS-urile completeau fost considerate a fi adecvate pentru toateentitile, atunci proiectul de IFRS pentru IMM-uriva fi i el, cu siguran, adecvat. Consiliul nu credec acest lucru este mpovrtor pentru IMM-urilemicro[1]. n legtur cu nevoile de informaii alecreditorilor, vnztorilor, clienilor, ageniilor deevaluare a creditului, angajailor i tuturor celorlaiutilizatori ai raportrilor financiare ntocmite deentitile foarte mici, credem c mcar n unelecazuri, raportrile ntocmite n scopuri fiscale potrspunde respectivelor cerine. Aadar, n cazul ntreprinderilor foarte mici susinem c cea mai bun soluie nu este impunerea IFRS pentru IMM-uri tuturor entitilor. Referitor la ultimul argument

prezentat, artm c acele jurisdicii care cerrespectarea IFRS-urile complete de ctre toate ntreprinderile nu sunt dintre cele care au dezvoltato cultur contabil de renume, unde reprezentaniicontabililor au un cuvnt important de spus nlegislaia din domeniu (ca de exemplu SUA, MareaBritanie, Frana, Germania, Canada etc.).Dimpotriv, doar rile care nu dispuneau de un

sistem contabil propriu au adoptat standardeleinternaionale pentru toate entitile. Dar, s leenumerm: Armenia, Bahrain, Chile, Costa Rica,Cipru, Republica Dominican, Ecuador, Fiji,Ghana, Guatemala, Guyana, Haiti, Honduras,Jamaica, Kenya, Kuwait, Kyrgyzstan, Mongolia,Muntenegru, Nepal, Nicaragua, Oman, Panama,Republica Serbia, Sierra Leone, Republica

be compulsory or allowed for all the enterprises,inclusive micro entities.If the complete IFRS are proper for all the entities,the IFRS project for SMEs will be also, proper. TheCounsel doesnt think this thing is a load for microSMEs[1]. Regarding to the need of information for creditors,sellers, clients, credit evaluation agencies,employees and all the other users of the financialreports made by the very small entities, we thinkthat at least in some cases, the reports made infiscal purposes can respond to the respectiverequirements.So, in the case of the very small enterprises weaffirm the imposition of the IFRS for SMEs to allthe entities is not the best solution.Referring to the last argument presented, we show

that those jurisdictions who ask all the enterprisesto respect the whole IFRS are not among those whodeveloped a notorious accounting culture and therepresentatives of the accountants have oneimportant word to say in the legislation in thedomain (for example SUA, Great Britain, France,Germany, Canada etc.).On the contrary, only the countries that hadnt

their own accounting system adopted theinternational standards for the whole entities. Wecan enumerate: Armenia, Bahrain, Chile, CostaRica, Cyprus, Dominican Republic, Ecuador, Fiji,Ghana, Guatemala, Guyana, Haiti, Honduras,Jamaica, Kenya, Kuwait, Kyrgyzstan, Mongolia,Montenegro, Nepal, Nicaragua, Oman, Panama,Serbia, Sierra Leone, Slovakia, Tajikistan, Trinidad

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Slovacia, Tadjikistan, Trinidadi Tobago, Ucraina,Venezuela[2]. n acelai timp, 39 de state permitutilizarea IFRS-urilor pentru toate categoriile deentiti, iar alte 60 deri nu permit utilizareaIFRS-urilor pentru ntreprinderile care nu suntlistate.Prerea noastr este c atunci cnd ne pronunmasupra necesitii aplicrii IFRS pentru IMM-uri lamicroentiti, discuia despre adoptarea IFRS pentru toate entitile n statele prezentate estesuperflu. Considerm c aspectul cantitativ estenesemnificativi c aspectul calitativ ar trebui s primeze. Credem chiar c i Consiliul IAS a fostcondus de aceeai idee a calitii standardelorcontabile emise, altfel nui-ar mai fi pus problemaelaborrii unei norme specifice micilor entiti.n discuia mai veche privind necesitatea IAS/IFRS

pentru ntreprinderile cotatei necesitateastandardului internaional specific pentru IMM-uri,argumentul cel mai discutat l constituia nevoileutilizatorilor situaiilor financiare. Iar ntrecategoriile de utilizatori, atenia cea mai mare a fostacordat de fiecare dat, aceleia care acordfinanare entitilor cotate sau necotate, adicinvestitorilor prezeni i poteniali i respectiv

bncilor care acord mprumuturi IMM-urilor.Teoretic, microntreprinderile sunt un subgrup alentitilor mici i mijlocii. Exceptnd UniuneaEuropean, instituiile internaionale decontabilitate nu recunosc existena ntreprinderilorca grup separat de IMM-uri, ci l includ n cadrulacestora din urm. Din punct de vedere anormalizrii contabilitii la nivel global,

and Tobago, Ukraine, and Venezuela[2].Meanwhile, 39 countries allow IFRS to be used byall the categories of entities and other 60 countrieswont allow IFRS to be used by the unlistedenterprises.Our opinion is when we speak about the necessityof applying IFRS for SMEs to micro entities, thediscussion about the adoption of IFRS for all theentities in the present countries is unavailing.We consider the quantitative aspect is mean and thequalitative aspect should be primary. We think theIAS Counsel was lead by the same idea of thequality of accounting standards issued; otherwisethey have not raised the problem of elaboratingnorms specific to the micro entities.In the former discussion with regard to thenecessity IAS/IFRS for listed enterprises and the

necessity of the international standard specific forSMEs, the most discussed argument was the needsof the users of financial positions.And among the categories of users, the biggestattention was given to the category financing listedand unlisted entities, namely to the present andpotential investors and respectively, to the banksthat gives loans to SMEs.

Theoretically, micro entities form a subgroup of small and medium-sized entities. Except EuropeanUnion, the international accounting institutes wontrecognize the existence of the micro entities as adistinct group of SMEs, but include it in the latterone. From the point of view of accountingnormalization at global level, recognizing that thereis a group of micro entities with its specific needs

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recunoaterea existenei unui grup almicroentitilor cu nevoile sale specifice deinformare este esenial i costisitoare.n momentul actual, pentru IASB este mult maiuor s solicite aplicarea noului IFRS pentru IMM-uri tuturor entitilor necotate, dect s elaborezeun alt standard specific microentitilor. Chiar dac n argumentaia pro i contra IFRS pentru IMM-urinu s-a spus foarte clar, acest standard este mai potrivit pentru entitile necotate, dar de maridimensiuni, dect pentru ntreprinderile necotate,dar de mici dimensiuni. Prima categorie dintre celedou enumerate este interesat mai mult decomparabilitate i de promovarea proprie i n plusfa de cea de-a doua categorie de entiti, areunpotenial financiar care i permite s cheltuiascpentru obinerea acestor avantaje. Aadar, cu ct

firmele se ndeprteaz din punct de vedere adimensiunii lor de ntreprinderea aleas iniial caetalon entitatea cotat, pentru care s-au realizatIAS-urile i IFRS-urile, cu att adoptareastandardului pentru IMM-uri are nevoie de maimulte explicaii i este mai greu de neles de ctreproprietarii-administratori. Poate merit s neamintim c IFRS pentru IMM-uri s-a realizat prin

excluderea prilor nepotrivite cu micile entiti sauprin simplificarea tratamentelor contabileprezentate n IAS-urilei IFRS-urile elaboratepentru ntreprinderile cotate. Privite astfel,microentitile se afl la polul opus fa decompaniile cotate, ceea ce ne faces credem c iinteresul lor pentru, cai posibilitatea de adoptare aIFRS petru IMM-uri este destul de sczut().

of information is essential and expensive. In theactual moment, it is easier for IASB to solicit theapplication of the new IFRS for SMEs to all theunlisted entities than to elaborate another standardspecific to the micro entities.Even if in the argumentation pro and contra IFRSfor SMEs they didnt say very clear, this standardis more appropriate for the unlisted but big entities,than for unlisted but small entities.The former category is interested more incomparability and in own promotion and inaddition to the the latter category of entities it has afinancial potential which allows it to spend in orderto obtain these advantages. So, to the extent theenterprises go further, from dimensional point of view, from the company they initially chose as astandard the entity listed, for whom they realized

IAS and IFRS, to the same extent the adoption of the standard for SMEs needs more explanationsand is harder to be understood by administrators-owners.Maybe it deserves to remember that IFRS forSMEs have been realized through the exclusion of the parts improper to the small entities or throughthe simplification of the accounting treatments

presented in IAS and IFRS elaborated for the listedenterprises.So considered, micro entities are at the oppositepole towards the listed enterprises that makes usthink their interest, as well as the possibility of adopting IFRS for SMEs is quite low.

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3 MICILE NTREPRINDERI IFURNIZORII DE CREDITE

n literatura de specialitate nu am gsit studii legatede apetitul microntreprinderilor pentru IFRSpentru IMM-uri, dar Jonathan Tuckeri JonathanLean, n lucrarea lor Small Firm Finance andPublic Policy[3] au studiat relaia existent ntreentitile foarte micii furnizorul de credite. Astfel,ei au constatat c n acest raport exist o asimetrie ainformaiei att la nivelul bncii, ct i la nivelul ntreprinderii.

Teoretic, furnizorii de credite pentru micile afaceri pot fi bncile mari sau mici. ns, exist dovezi cmarile grupuri sau bncile multinaionale nu suntcapabiles stabileasc relaii cu clienii care auafaceri mici, spre deosebire de acele instituiifinanciare care sunt mai micii/sau funcioneaz lanivel regional. n plus, ntreprinderile bancarecentralizeaz deciziile de mprumut i limiteaz nacest fel posibilitile de a accepta sau nu un client,la nivel de sucursal. Pe de alt parte, organizareaunei microentiti astfel nct capacitile sale s fieutilizate la maxim arei o component ce ine dehazard i pe care reprezentanii unei instituii decredit, de asemenea nu o percep. n plus, bncile aumari greuti n nelegerea calitii proiectelorprezentate de micile firme, ceea ce conduce laalegeri greite. La finele negocierilor, furnizorii decredite ajung de obicei la concluzia c depireaproblemelor menionate i monitorizareaproiectelor de finanat implic costuri prea mari

3 SMALL ENTERPRISES AND CREDITSPROVIDERS

In the specialty literature we didnt find any studiesrelated to the micro entities appetitefor IFRS forSMEs, but Jonathan Tucker and Jonathan Lean, intheir paper Small Firm Finance and PublicPolicy[3] studied the existing relation between thevery small entities and the credits provider.Therefore, they ascertained that in this report is acertain asymmetry of the information at bothlevels, of bank and of company.Theoretically, the credit providers for smallbusinesses can be big or small banks. But there isevidence that the big corporation or multinationalbanks are not capable of setting relations withclients who have small businesses, unlike thosefinancial organizations who are smaller and/orfunction at the regional level. Moreover, the bankscentralize the decisions of lending and limit thepossibilities of accepting or not a client, at thebranch level. On the other side, the organization of a micro entity so that its capacities should be usedat maximum has also a component that depends onhazard, which the representatives of a creditorganization dont recognize. Further, the banks areconfronted with big difficulties in understandingthe quality of the projects presented by the smallenterprises, which lead to the wrong choices. At theend of the negotiations, credit providers reachusually the conclusion that getting over thementioned problems and monitoring the projects to

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reglementat. n aceast directiv ntreprinderilesunt clasificate n funcie de trei criterii de mrime(total active, cifra de afaceri net, numr mediu desalariai n cursul exerciiului financiar), npersoane juridice care ntocmesc cinci situaiifinanciare (bilan, cont de profiti pierdere, situaiamodificrilor capitalului propriu, situaia fluxurilorde trezorerie i note explicative la situaiilefinanciare anuale) i persoane juridice care ntocmesc doar trei situaii financiare anuale (bilan,cont de profiti pierderei note explicative lasituaiile financiare anuale). n cadrul Directivei nuse utilizeaz expresii ca ntreprinderi mici, mijlociisau mari, microntreprinderi sau microentiti.Prin Recomandarea 2003/361/CE[6], Comisiadefinete microntreprinderilori ntreprinderilemicii mijlocii n funcie de trei criterii cantitative

(numr de angajai, cifr de afaceri i total active).Consultrile cu statele membre au indicat ns cpragurile pentru microntreprinderi cuprinse nrecomandarea respectiv ar putea fi prea maripentru nevoile contabile. Propunerea prezentatsugereaz c ar putea fi introdus n cadrullegislativ UE o nou categorie, cea amicroentitilor, reprezentnd cea mai mic

categorie de ntreprinderi. Sunt consideratemicroentiti societile care la data ntocmiriibilanului nu depesc limitele a dou dintreurmtoarele criterii: totalul bilanului de 500.000euro, cifr de afaceri net de 1.000.000 euro i/sauun numr mediu de 10 angajai n cursulexerciiului financiar. n momentul de famicroentitile sunt supuse acelorai reguli cai

allowed at transaction on a regulated market. In thisdirective the enterprises are classified according tothree criteria of size (total fixed assets, netturnover, average number of employees during thefinancial year), in juridical persons who make fivefinancial positions (balance sheet, profit and lossaccount, the position of the changes of the owncapital, position of the treasury flux and notes onthe accounts at the annual financial positions) and juridical persons who make only three annualfinancial positions (balance sheet, profit and lossaccount and notes on the accounts at the annualfinancial positions). In the Directive certainexpressions like small, medium or big sizedenterprises, micro enterprises or micro entities arenot allowed. In Recommendation 2003/361/CE[6], Commission defines micro-enterprises and small

and medium-sized enterprises according to threequantitative criteria (number of employees,turnover and total fixed assets).The discussions with Member States showed thethresholds for micro enterprises contained in therespective recommendation could be too big for theaccounting needs. The proposal presented suggeststhat a new category might be introduced in the UE

regulations, that of the micro entities, representingthe smallest category of enterprises. The categoryof micro entities is made up of enterprises which atthe data of making the balance sheet dont exceedthe limits of two from the following criteria: anannual balance sheet total of 500.000 euro, annualturnover of 1.000.000 euro and /or medium numberof 10 employees in the financial year. At the

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ntreprinderile mai mari, dar de-a lungul timpuluiUE a constatat c regulile de raportare extensivaplicate acestora nu sunt proporionale cu nevoilelor contabile specifice, creeaz un cost suplimentar i pot mpiedica utilizarea eficient a capitalului nscopuri productive. Aceste ideii sugestii iniialeau fost discutate cu statele membre n cadrulComitetului de reglementare contabil (ARC) peparcursul mai multor ntlniri care au avut loc ncepnd din decembrie 2006[7]. n urma acestordiscuii, n iulie 2007, Comisia a publicat ocomunicare [8] n care identificamodificrile/schimbrile care s-ar putea aducedirectivelor contabile. Serviciile Comisiei aupropus, printre altele, introducerea n a patradirectiv privind dreptul societilor comerciale aunei noi categorii de aa-numite microentiti,

care ar putea n mod opional s fie scoase de ctrestatele membre de sub incidena acesteia [9].

Majoritatea prilor interesate care au rspunsconsultrii publice s-au declarat n favoarea scutiriimicroentitilor de obligaiile din directivelecontabile, deoarece acest lucru ar reprezenta oreducere major a sarcinilor administrative aacestor ntreprinderii ar ncuraja crearea de noi

ntreprinderi. n majoritatea cazurilor,microentitile i desfoar activitatea la nivellocal i regional, au activitate transfrontaliersczut sau inexistent i resurse limitate pentru arespecta obligaiile legale mpovrtoare. n plus,microentitile sunt importante pentru crearea denoi locuri de munc, ncurajarea cercetrii idezvoltrii i dezvoltarea de noi activiti

present moment, the same rules are applied to themicro entities as the big enterprises but in time EUfound out the rules of extensive reporting appliedto them are not proportional to their specificaccounting needs, creates supplemental cost andcan stop the efficient use of the capital toproductive purposes. These initial ideas andsuggestions have been the subject of discussionswith Member States within the Enterprise PolicyGroup (ARC) during a few consultations whichtook part beginning from December 2006[7]. Tothis end, in July 2007, the Commission published acommunication [8] setting out themodifications/changes which could be brought tothe accounting directives. The services of theCommission proposed, inter alia, furtheramendment to the 4th Company Law Directive,

related to a new category of so called micro entitieswhich could be exempted by Member States, fromthe scope of those directives[9]. The mostinterested parts who debated the proposal at publiclevel advocated the option to exempt micro entitiesfrom accounting directives because this thingwould be an attempt to reduce the administrativeburden on these enterprises and would encourage

the creation of new enterprises. In the most cases,micro entities run their activity at local andregional level, have an activity across borders lowor absent and limited resource to be able to respectthe heavy legal requirements. Moreover, microentities are important for creation of new jobs,encouraging the research and development of neweconomic activities. It is necessary for this category

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economice. Este necesar aadar ca aceastcategorie de ntreprinderi s poat fi scutite deobligaia de a ntocmi situaii financiare anuale.

n plus, ca urmare a crizei financiare, Comisia a publicat un plan european de redresareeconomic, menit s restabileasc ncredereaconsumatorilori a mediului de afaceri. Planuleuropean de redresare economic promitereducerea sarcinii administrative a ntreprinderilormici i mijlocii (IMM-uri)i a microentitilor printre altele prin anularea obligaiei de pregtirede ctre microntreprinderi a conturilor anuale[10].Parlamentul European ncurajeaz Comisia scontinue activitile de simplificare a dreptuluisocietilor comerciale, a contabilitii si auditrii, n special a patra si aaptea directiv privind

dreptul societilor comerciale[11] i invit nmod explicit Comisia s nainteze o propunerelegislativ care s permit statelor membre scutirea ntreprinderilor localei regionale de la aplicareadirectivelor contabile[12].Se preconizeaz ca scoaterea microentitilor desub incidena celei de-a patra directive privinddreptul societilor comerciale s aib un impact

pozitiv asupra reducerii sarcinilor administrative deraportare ale microntreprinderilor[13]. Astfel secreeaz oportunitatea furnizrii de informaii maipertinentei mai clare pentru principalii utilizatori,creditori, precumi pentru administratori. n acelaitimp, aceast msur nu va avea un impact negativsemnificativ asupra informaiilor pentru teri,asupra proteciei creditorilor i a comerului

of enterprises to be exempted by the obligation of making annual financial positions.Moreover, as a result of the financial crisis, theCommission published a European EconomicRecovery Plan, targeted to reestablish theconfidence of the consumers and of the businessenvironment. European Economic Recovery Planpromises to reduce administrative burdens on smalland medium-sized enterprises and on microentities, interalia through the removal of therequirement on micro enterprises to prepare annualaccounts[10]. European Parliament calls on the Commission tocontinue the simplification of company law, of accounting and auditing, especially the 4th and 7thCompany Law Directives[11], and invitesexplicitly the Commission to submit a legislative

proposal in order to permit Member States toexempt the companies conducted at local andregional level from the application of theaccounting directives[12].They foresees the exempt of the micro entities fromthe scope of the 4th and 7th Company LawDirective will have a positive impact on reductionof administrative burden of reporting of the micro

entities[13]. Therefore they create the opportunityof furnishing information more relevant and clearerfor the main users, creditors as well as foradministrators. At the same time, this measure willnot have an impact negative significant on theinformation for third parties, on the protection of the creditors and on the commerce across borders.Commission of the European Communities shows

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transfrontalier. ComisiaComunitilor Europenearat c propunerea va avea drept rezultat i oreducere a informaiilor prezentate public ns, ncazul microentitilor rolul situaiilor financiarepublicate este limitat, angajaii fiind de obicei ncontact direct cu conducereai asociatul (asociaii)acestor entiti. n ceea ce privete publicul larg,interesul pentru informaii referitoare lamicroentiti este n general foarte sczut.Trebuie ns reamintit c ntreprinderile, inclusivmicroentitile, in evidena vnzrilor i atranzaciilor pentru propriile lor nevoiadministrative i pentru raportrile fiscale.Directivava permite statelor membre s aliniezeraportarea financiar la aceste alte nevoi deraportare pentru evitarea sarcinii administrativeinutile.

5 CONCLUZII

Considerm c din punct de vedere contabil, ncadrul IMM-urilor este necesar identificarea unuigrup de entiti de mici dimensiuni, iar n privinavolumului acestora, susinem criteriile promovatede Uniunea European. n ceea ce privete

normalizarea contabil a acestui grup de ntreprinderi (micro -entiti), credem c: -raportrile ntocmite n scopuri fiscale rspundcerinelor generale de informaie financiar contabil a creditorilor, vnztorilor, clienilor,ageniilor de evaluare a creditului, angajailor; -aplicarea unui standard contabil pentru micro-entiti trebuie s aib caracter opional. Dac

that the proposal will have as a result also areduction of the information publicly presented butin case of the micro entities the role of the financialpositions made public is limited, the employeesbeing usually in direct contact with the leadershipand the associate of these entities. Regarding thepublic, the interest for information referring tomicro entities is generally low.We have to remember that the enterprises,including the micro entities, register the sales andtransactions for their own administrative needs andfor fiscal reports. The Directive will allow MemberStates to align the financial reporting to these otherneeds of reporting to avoid the uselessadministrative charge.

5 CONCLUSION

We think that from accounting point of view, inSMEs the identification of a group of entities of small size is necessary and regarding their amountwe sustain the criteria promoted by the EuropeanUnion. Regarding the accounting standardization of

this group of enterprises (micro-entities), we thinkthat:-the reports made in fiscal purposes answer thegeneral requirements of financial accountinginformation for creditors, sellers, clients, agenciesof credit estimate, employees;-the application of an accounting standard formicro-entities must have an optional character. If

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administratorul - proprietar al firmei, consider c beneficiile din utilizarea standardului depesccosturile, acesta are libertatea de a aplica normacontabil, dar nu suntem de acord cu impunereaunui IFRS pentru IMM-uri.-n elaborarea unui standard contabil pentru micro-entiti trebuie s se aib n vedere n primul rndnecesitile informaionale ale creditorilor categoria de utilizatori ce acord finanare micilor ntreprinderi.

the administrator-owner of the company thinks thatthe benefits from the use of the standard surpassesthe costs, he has the freedom to apply theaccounting norm, but we dont agree to imposeIFRS for SMEs.-in elaboration of an accounting standard for micro-entities, first they must have into view theinformational necessities of the creditors thecategory of users who grant finances to smallenterprises.

BIBLIOGRAFIE:

[1] Basis for Conclusions on Exposure Daft IFRS for Small and Medium-sized Entitieshttp://www.iasb.org/NR/rdonlyres/B34721E3-9E09-47DF-AA84-B9C88E6057CC/0/SMEs.pdf

[2] Use of IFRSs by Jurisdiction, http://www.iasplus.com/country/useias.htm[3] Tucker, J., i Lean, J., Small Firm Finance and Public Policy,Journal of Small Business and Enterprise

Development, pp.50-61, 2002[4] Propunere de directiv a Parlamentului european i a Consiliului de modificare, n ceea ce privete

microentitile, a Directivei 78/660CEE privind conturile anuale ale anumitor forme de societi comerciale{SEC(2009) 206} {SEC(2009) 207} (Text cu relevan pentru SEE) /* COM/2009/0083 final/2 COD2009/0035*/,http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52009PC0083R%2801%29:RO:HTML, dar i http://eur -lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52009PC0083:RO:HTML

[5] Fourth Council Directive 78/660/EEC,OL222,14.8.1978,p.11, http://eur-lex.europa.eu/Result.do?aaaa=1978&mm=08&jj=14&type=l&nnn=222&pppp=11&RechType=RECH_reference_pub&Submit=C%C4%83utare. Menionm c Directiva a IV-a a Comunitatilor Economice Europenea fost publicat i n Anexa la Ordinul MFP nr. 1752/2005 pentru aprobarea reglementrilor contabileconforme cu directivele europene care a fost publicat n Monitorul Oficial, Partea I nr. 1080 din 30/11/2005.Anexa la acest Ordin a fost pubicat nMonitorul Oficial, Partea I nr. 1080 bis din 30/11/2005,http://www.infosrl.ro/UserFiles/articleFiles/Reglementare%20%20din%202005_06121416.html

[6]Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sizedenterprise, JO L 124, 20.5.2003, p. 36, available at:http://eurlex.europa.eu/Notice.do?val=284986:cs&lang=ro&list=284986:cs,&pos=1&page=1&nbl=1&pgs=10&hwords=&checktexte=checkbox&visu=#texte

[7] O parte din aceste discuii se regsesc pe site-ul European Commission : Simplifying the businessenvironment for companies, http://ec.europa.eu/internal_market/company/simplification/index_en.htm.Studiul final Study on administrative costs of the EU Company Law Acquis se gseteprezentat laurmtoarea adres:http://ec.europa.eu/internal_market/company/docs/simplification/final_report_company_law_administrative_costs_en.pdf

[8] Comunicarea Comisiei privind simplificarea mediului de afaceri pentru societi n domeniul dreptuluisocietilor comerciale, al contabilitii i al auditului- COM(2007) 394, 10.7.2007,http://ec.europa.eu/internal_market/company/simplification/index_en.htm

[9] Propunere de scutire a firmelor foarte mici de la obligaiile de raportare financiar,
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http://ec.europa.eu/internal_market/accounting/docs/news/citizens_summary_ro.pdf [10] Communication from the Comission to the European Council, A European Economic Recovery Plan, (2008)

800, 26.11.2008, punctul 4, http://ec.europa.eu/commission_barroso/president/pdf/Comm_20081126.pdf [11] Raport privind Standardele internaionale de raportare financiar (IFRS) i administrarea/guvernarea

Consiliului pentru standarde internaionale de contabilitate (IASB) [2006/2248(INI)], PE, Comisia pentruafaceri economice i monetare, raportor: Alexander Radwan, A6-0032/2008, 5.2.2008, p. 10,http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//TEXT+REPORT+A6-2008-0032+0+DOC+XML+V0//RO

[12] Rezoluia Parlamentului European din 18 decembrie 2008 referitoare la cerinele n materie de contabilitateale ntreprinderilor mici i mijlocii i n special ale microntreprinderilor , P6_TA(2008)0635,http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//TEXT+TA+P6-TA-2008-0635+0+DOC+XML+V0//RO

[13] Expunere de motive. Propunere de Directiv a Parlamentului European i a Consililui de modificare, n ceeace privete microentitile, a Directivei 78/660CEE privind conturile anuale ale anumitor forme de societicomerciale, http://74.125.77.132/search?q=cache:_VSj_GvzTe4J:eur-lex.europa.eu/LexUriServ/LexUriServ.do%3Furi%3DCOM:2009:0083:FIN:RO:DOC+EXPUNERE+DE+MOTIVE+Propunere+de+DIRECTIV%C4%82+A+PARLAMENTULUI+EUROPEAN+%C8%98I+A+CONSILIULUI+de+modificare,+%C3%AEn+ceea+ce+prive%C8%99te+microentit%C4%83%C8%9Bile,+a+Directivei+78/660CEE+privind+conturile+anuale+ale+anumitor+forme+de+societ%C4%83%C8%9Bi+comerciale&cd=2&hl=ro&ct=clnk&gl=ro

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