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

PROBLEME PRIVIND IMPLEMENTAREA IFRS PENTRU IMM-URI N MICRO - NTREPRINDERI IMPLEMENTING SMES IFRS ON MICRO-COMPANIES ISSUES
Ema Sperana MACA1, Larissa Margareta BTRNCEA2, Brdu Vasile BOLO1
1

Universitatea Petru Maior din TrguMure, Facultatea de tiine Economice, Juridice i Administrative,
2

Catedra de Finane-Contabilitate, Str. Nicolae Iorga, nr.1, Trgu-Mure, judeul MURE, 540088, Romnia Universitatea Babe Bolyai din Cluj Napoca, Facultatea de Business, Str. Horea, nr.7, Cluj-Napoca, judeul CLUJ, 400174, Romnia email: {ema. masca, bradut.bolos}@ea.upm.ro, 2lm.batrancea@tbs.ubbcluj.ro
1

Abstract: Cea mai fierbinte dintre dezbaterile actuale

legate de IFRS pt IMM-uri este fr ndoiala, cea privind aplicarea normei internaionale la microntreprinderi. Lucrarea actual trateaz caracterul adecvat al proiectului de IFRS pentru IMM-uri pentru entitile foarte mici i relaia dintre microentiti i principala grup de finanatori furnizorii de credite. Susinem criteriile promovate de Uniunea European pentru delimitarea unui grup de entiti de mici dimensiuni microentiti care s beneficieze de norme contabile ct mai lejere i nu suntem de acord cu impunerea unui IFRS pentru IMM-uri tuturor entitilor necotate.

Abstract: The most vehement among the actual debates

regarding IFRS for SMEs is with no doubt, that one regarding the application of international norm to microenterprises. The actual paper treats the suitable character of project IFRS for SMEs for very small entities and the relation between microentities and the main group of financers credit suppliers. We sustain the criteria promoted by the European Union for the delimitation of a group of entities of small size - microentities which will benefit from easy accounting norms and we dont agree to impose IFRS for SMEs to all the entities unlisted.

Cuvinte cheie: microentiti, IFRS pentru IMMuri, furnizorii de credite, Uniunea European

Keywords: microentities, IFRS for SMEs, credit suppliers, the European Union

Clasificare JEL: M41

JEL Classification: M41

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1 INTRODUCERE

1 INTRODUCTION

nc din 2000 IASC informa proaspt nfiinatul Starting with 2000 IASC was informing the IASB despre existena unei cereri de norme recently set up ISAB about the existence of a internaionale de contabilitate proprii demand of international accounting standards for the SMEs. ntreprinderilor mici i mijlocii.

n 2001, IASB rspunde deja acestei noi idei, In 2001, IASB already answered this new idea, iniiind un proiect de elaborare a unor asemenea initiating a project developing such standards. standarde. In July 2005, the IASB Foundation reformulated n iulie 2005, Fundaia IASB a reformulat the objectives presented in the Statues of the obiectivele prezentate n Regulamentul Fundaiei, Foundation, adding an objective according to adugnd un obiectiv potrivit cruia IASB, n which IASB, in its activity of standardization had activitatea sa de normalizare trebuie s ia n to take into account also the special needs of small considerare i nevoile speciale ale entitilor mici i and medium-sized entities. mijlocii. n februarie 2007, pe site-ul Fundaiei IAS In February 2007, on the site of the Foundation [1] s-a publicat Proiectul de expunere a IFRS IAS [1], Exposure Draft IFRS for Small and pentru entiti mici i mijlocii, Baza pentru Medium-sized Entities, Basis for Conclusions on concluzii la Proiectul de expunere a IFRS pentru Exposure Draft IFRS for Small and Medium-sized entiti mici i mijlocii i un Proiect de ghid de Entities and Implementation Guide Draft IFRS for implementare a IFRS pentru entiti mici i Small and Medium-sized Entities have been mijlocii. Principalele probleme abordate n Baza published. The main problems approached in Basis pentru concluzii la proiect sunt urmtoarele: financiar pentru IMM-uri; for Conclusions on the draft are the following: a) necesitatea existenei unor standarde de raportare a) the necessity for the existence of some financial reporting standards for SMEs; b) utilizatorii situaiilor financiare ntocmite de b) the users of the SMEs financial statements, IMM-uri; internaionale pentru IMM-uri; c) IASB legitimacy of developing international

c) legitimitatea IASB de a elabora normele standards for SMEs; d) the needs of the different users and d) nevoile diferiilor utilizatori i consideraii considerations on the cost-benefit ratio; privind raportul cost-beneficiu; financiare relativ la toate entitile; e) the relative level of adequacy of the financial f) why doesnt the IFRS project for SMEs have as e) gradul de adecvare a conceptelor raportrii reporting concepts to all entities;

f) de ce proiectul de IFRS pentru IMM-uri nu are goal the providing of information for sole

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ca

scop

furnizarea

de

informaii

pentru proprietors; g) the adequate character of the IFRS Project for

administratorii-proprietari;

g)caracterul adecvat al proiectului de IFRS pentru SMEs for the very small entities the so called IMM-uri pentru entitile foarte mici aa- micro entities. numitele entiti micro. We submit further to debate the last one from the

n continuare supunem dezbaterii ultima dintre problems approached, respectively the suitability of problemele abordate, respectiv caracterul adecvat al the draft IFRS for SMEs for very small entities, soproiectului de IFRS pentru IMM-uri pentru called micros entitile foarte mici aa-numitele entiti micro.

2 CARACTERUL ADECVAT AL PROIECTULUI DE IFRS PENTRU IMMURI PENTRU ENTITILE FOARTE MICI AA NUMITELE ENTITI MICRO

2 THE CHARACTER ADEQUATE OF THE PROJECT OF IFRS FOR SMES FOR VERY SMALL ENTITIES REFERRED TO AS MICRO ENTITIES

Proiectul de IFRS pentru IMM-uri este destinat a fi The project IFRS for SMEs is destined to be a selfun document de sine stttor pentru o ntreprindere contained document for a small company with mic tipic cu aproximativ 50 de angajai. approximately 50 employees. n ceea ce privete entitile foarte mici, micro cu Regarding to the micro entities, with one, two or unul, doi sau trei angajai crora li se cere sau care three employees, which are asked or who choose to aleg s publice situaii financiare cu scop general publish financial positions with general purpose for pentru utilizatorii externi, Consiliul IAS consider the external users, the IAS Counsel considers that c utilizatorii externi cum ar fi creditorii, the external users like creditors, sellers, clients, vnztorii, clienii, ageniile de evaluare a credit evaluation agencies and employees need creditului i angajaii au nevoie de anumite tipuri certain types of information, but they have not the de informaii, dar nu au autoritatea de a cere authority to ask reports adjusted to satisfy their rapoarte ajustate pentru a satisface nevoile lor de need of information. In this case, they have to base informaii. n acest caz, ei trebuie s se bazeze pe upon the financial positions with general purpose situaiile financiare cu scop general, iar cele and those made according to IFRS for SMEs ntocmite potrivit IFRS pentru IMM-uri satisfac satisfy just these necessities. tocmai aceste necesiti. De asemenea, Consiliul IAS Counsel shows also that more over 50 IAS arat c, cu mult peste 50 de jurisdicii au jurisdictions decided that the complete IFRS should

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decis c IFRS-urile complete ar trebui s fie be compulsory or allowed for all the enterprises, obligatorii sau permise pentru toate ntreprinderile, inclusive micro entities. inclusiv entitile micro. Dac IFRS-urile complete If the complete IFRS are proper for all the entities, au fost considerate a fi adecvate pentru toate the IFRS project for SMEs will be also, proper. The entitile, atunci proiectul de IFRS pentru IMM-uri Counsel doesnt think this thing is a load for micro va fi i el, cu siguran, adecvat. Consiliul nu crede SMEs [1]. c acest lucru este mpovrtor pentru IMM-urile Regarding to the need of information for creditors, micro [1]. n legtur cu nevoile de informaii ale sellers, clients, credit evaluation agencies, creditorilor, vnztorilor, clienilor, ageniilor de employees and all the other users of the financial evaluare a creditului, angajailor i tuturor celorlai reports made by the very small entities, we think utilizatori ai raportrilor financiare ntocmite de that at least in some cases, the reports made in entitile foarte mici, credem c mcar n unele fiscal purposes can respond to the respective cazuri, raportrile ntocmite n scopuri fiscale pot requirements. rspunde respectivelor cerine. Aadar, n cazul So, in the case of the very small enterprises we ntreprinderilor foarte mici susinem c cea mai affirm the imposition of the IFRS for SMEs to all bun soluie nu este impunerea IFRS pentru IMM- the entities is not the best solution. uri tuturor entitilor. Referitor la ultimul argument Referring to the last argument presented, we show prezentat, artm c acele jurisdicii care cer that those jurisdictions who ask all the enterprises respectarea IFRS-urile complete de ctre toate to respect the whole IFRS are not among those who ntreprinderile nu sunt dintre cele care au dezvoltat developed a notorious accounting culture and the o cultur contabil de renume, unde reprezentanii representatives of the accountants have one contabililor au un cuvnt important de spus n important word to say in the legislation in the legislaia din domeniu (ca de exemplu SUA, Marea domain (for example SUA, Great Britain, France, Britanie, Frana, Germania, Canada etc.). Germany, Canada etc.). On the contrary, only the countries that hadnt own accounting system adopted the Dimpotriv, doar rile care nu dispuneau de un

sistem contabil propriu au adoptat standardele their

internaionale pentru toate entitile. Dar, s le international standards for the whole entities. We enumerm: Armenia, Bahrain, Chile, Costa Rica, can enumerate: Armenia, Bahrain, Chile, Costa Cipru, Republica Dominican, Ecuador, Fiji, Rica, Cyprus, Dominican Republic, Ecuador, Fiji, Ghana, Guatemala, Guyana, Haiti, Honduras, Ghana, Guatemala, Guyana, Haiti, Honduras, Jamaica, Kenya, Kuwait, Kyrgyzstan, Mongolia, Jamaica, Kenya, Kuwait, Kyrgyzstan, Mongolia, Muntenegru, Nepal, Nicaragua, Oman, Panama, Republica Serbia, Sierra Leone, Montenegro, Nepal, Nicaragua, Oman, Panama,

Republica Serbia, Sierra Leone, Slovakia, Tajikistan, Trinidad

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Slovacia, Tadjikistan, Trinidad i Tobago, Ucraina, and

Tobago,

Ukraine,

and

Venezuela

[2].

Venezuela [2]. n acelai timp, 39 de state permit Meanwhile, 39 countries allow IFRS to be used by utilizarea IFRS-urilor pentru toate categoriile de all the categories of entities and other 60 countries entiti, iar alte 60 de ri nu permit utilizarea wont allow IFRS to be used by the unlisted IFRS-urilor pentru ntreprinderile care nu sunt enterprises. listate. Our opinion is when we speak about the necessity Prerea noastr este c atunci cnd ne pronunm of applying IFRS for SMEs to micro entities, the asupra necesitii aplicrii IFRS pentru IMM-uri la discussion about the adoption of IFRS for all the microentiti, discuia despre adoptarea IFRS entities in the present countries is unavailing. pentru toate entitile n statele prezentate este We consider the quantitative aspect is mean and the superflu. Considerm c aspectul cantitativ este qualitative aspect should be primary. We think the nesemnificativ i c aspectul calitativ ar trebui s IAS Counsel was lead by the same idea of the primeze. Credem chiar c i Consiliul IAS a fost quality of accounting standards issued; otherwise condus de aceeai idee a calitii standardelor they have not raised the problem of elaborating contabile emise, altfel nu i-ar mai fi pus problema norms specific to the micro entities. elaborrii unei norme specifice micilor entiti. n discuia mai veche privind necesitatea IAS/IFRS pentru ntreprinderile cotate i In the former discussion with regard to the necessity IAS/IFRS for listed enterprises and the

necesitatea necessity of the international standard specific for

standardului internaional specific pentru IMM-uri, SMEs, the most discussed argument was the needs argumentul cel mai discutat l constituia nevoile of the users of financial positions. utilizatorilor situaiilor financiare. Iar ntre And among the categories of users, the biggest

categoriile de utilizatori, atenia cea mai mare a fost attention was given to the category financing listed acordat de fiecare dat, aceleia care acord and unlisted entities, namely to the present and finanare entitilor cotate sau necotate, adic potential investors and respectively, to the banks investitorilor prezeni i poteniali i respectiv that gives loans to SMEs. bncilor care acord mprumuturi IMM-urilor. Theoretically, micro entities form a subgroup of

Teoretic, microntreprinderile sunt un subgrup al small and medium-sized entities. Except European entitilor mici i mijlocii. Exceptnd Uniunea Union, the international accounting institutes wont European, instituiile internaionale de recognize the existence of the micro entities as a

contabilitate nu recunosc existena ntreprinderilor distinct group of SMEs, but include it in the latter ca grup separat de IMM-uri, ci l includ n cadrul one. From the point of view of accounting acestora din urm. Din punct de vedere a normalization at global level, recognizing that there normalizrii contabilitii la nivel global, is a group of micro entities with its specific needs

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recunoaterea

existenei

unui

grup

al of information is essential and expensive. In the

microentitilor cu nevoile sale specifice de actual moment, it is easier for IASB to solicit the informare este esenial i costisitoare. n momentul actual, pentru IASB este mult mai application of the new IFRS for SMEs to all the unlisted entities than to elaborate another standard

uor s solicite aplicarea noului IFRS pentru IMM- specific to the micro entities. uri tuturor entitilor necotate, dect s elaboreze Even if in the argumentation pro and contra IFRS un alt standard specific microentitilor. Chiar dac for SMEs they didnt say very clear, this standard n argumentaia pro i contra IFRS pentru IMM-uri is more appropriate for the unlisted but big entities, nu s-a spus foarte clar, acest standard este mai than for unlisted but small entities. potrivit pentru entitile necotate, dar de mari The former category is interested more in dimensiuni, dect pentru ntreprinderile necotate, comparability and in own promotion and in dar de mici dimensiuni. Prima categorie dintre cele addition to the the latter category of entities it has a dou enumerate este interesat mai mult de financial potential which allows it to spend in order comparabilitate i de promovarea proprie i n plus to obtain these advantages. So, to the extent the fa de cea de-a doua categorie de entiti, are un enterprises go further, from dimensional point of potenial financiar care i permite s cheltuiasc view, from the company they initially chose as a pentru obinerea acestor avantaje. Aadar, cu ct standard the entity listed, for whom they realized firmele se ndeprteaz din punct de vedere a IAS and IFRS, to the same extent the adoption of dimensiunii lor de ntreprinderea aleas iniial ca the standard for SMEs needs more explanations etalon entitatea cotat, pentru care s-au realizat and is harder to be understood by administratorsIAS-urile i IFRS-urile, cu att adoptarea owners.

standardului pentru IMM-uri are nevoie de mai Maybe it deserves to remember that IFRS for multe explicaii i este mai greu de neles de ctre SMEs have been realized through the exclusion of proprietarii-administratori. Poate merit s ne the parts improper to the small entities or through amintim c IFRS pentru IMM-uri s-a realizat prin the simplification of the accounting treatments excluderea prilor nepotrivite cu micile entiti sau presented in IAS and IFRS elaborated for the listed prin simplificarea tratamentelor contabile enterprises. prezentate n IAS-urile i IFRS-urile elaborate So considered, micro entities are at the opposite pentru ntreprinderile cotate. Privite astfel, pole towards the listed enterprises that makes us microentitile se afl la polul opus fa de think their interest, as well as the possibility of companiile cotate, ceea ce ne face s credem c i adopting IFRS for SMEs is quite low. interesul lor pentru, ca i posibilitatea de adoptare a IFRS petru IMM-uri este destul de sczut().

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3 MICILE NTREPRINDERI I FURNIZORII DE CREDITE

3 SMALL ENTERPRISES AND CREDITS PROVIDERS

n literatura de specialitate nu am gsit studii legate In the specialty literature we didnt find any studies de apetitul microntreprinderilor pentru IFRS related to the micro entities appetite for IFRS for pentru IMM-uri, dar Jonathan Tucker i Jonathan SMEs, but Jonathan Tucker and Jonathan Lean, in Lean, n lucrarea lor Small Firm Finance and their paper Small Firm Finance and Public Public Policy [3] au studiat relaia existent ntre Policy[3] studied the existing relation between the entitile foarte mici i furnizorul de credite. Astfel, very small entities and the credits provider. ei au constatat c n acest raport exist o asimetrie a Therefore, they ascertained that in this report is a informaiei att la nivelul bncii, ct i la nivelul certain asymmetry of the information at both ntreprinderii. levels, of bank and of company.

Teoretic, furnizorii de credite pentru micile afaceri Theoretically, the credit providers for small pot fi bncile mari sau mici. ns, exist dovezi c businesses can be big or small banks. But there is marile grupuri sau bncile multinaionale nu sunt evidence that the big corporation or multinational capabile s stabileasc relaii cu clienii care au banks are not capable of setting relations with afaceri mici, spre deosebire de acele instituii clients who have small businesses, unlike those financiare care sunt mai mici i/sau funcioneaz la financial organizations who are smaller and/or nivel regional. n plus, ntreprinderile bancare function at the regional level. Moreover, the banks centralizeaz deciziile de mprumut i limiteaz n centralize the decisions of lending and limit the acest fel posibilitile de a accepta sau nu un client, possibilities of accepting or not a client, at the la nivel de sucursal. Pe de alt parte, organizarea branch level. On the other side, the organization of unei microentiti astfel nct capacitile sale s fie a micro entity so that its capacities should be used utilizate la maxim are i o component ce ine de at maximum has also a component that depends on hazard i pe care reprezentanii unei instituii de hazard, which the representatives of a credit credit, de asemenea nu o percep. n plus, bncile au organization dont recognize. Further, the banks are mari greuti n nelegerea calitii proiectelor confronted with big difficulties in understanding prezentate de micile firme, ceea ce conduce la the quality of the projects presented by the small alegeri greite. La finele negocierilor, furnizorii de enterprises, which lead to the wrong choices. At the credite ajung de obicei la concluzia c depirea end of the negotiations, credit providers reach problemelor menionate i monitorizarea usually the conclusion that getting over the proiectelor de finanat implic costuri prea mari mentioned problems and monitoring the projects to

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pentru banc i renun la colaborare.

be financed would imply too big costs for bank and

Firmele mici ntmpin n mod obinuit probleme finally they give up collaborating. n abordarea bncilor, pentru c nu pot demonstra Small enterprises are usually confronted with calitatea proiectelor de finanat i nici viabilitatea problems in approaching the banks, because they financiar a ntreprinderii. Cunoatem c bncile se can demonstrate neither the quality of the projects bazeaz n analiza financiar pe performanele to be financed nor the financial viability of the trecute pentru aprecierea profitabilitii proiectelor company. We know that the banks base in the viitoare. ns, n cazul micilor uniti, afacerile financial analysis upon the achievements occured recente sau cele aflate pe cale s demareze nu pot to estimate the profitability of the future projects. furniza dovezi care s dovedeasc performane But, in case of the small entities, the last businesses financiare. n plus, administratorii acestor entiti or those ready to run cant furnish evidence to au probleme n nelegerea funcionalitii demonstrate financial performances. Moreover, the sistemului financiar. Urmare a lipsei de experien administrators of these entities are confronted with a celor mai muli dintre noii patroni, riscul poate fi problems in understanding the functionality of the incomparabil mai mare dect n cazul firmelor financial system. As a result of the lack of cotate. ntreprinderile mici au n general rezerve experience of the most new owners, the risk is financiare mici care pot fi folosite n perioade de incomparably bigger than in case of listed criz i sunt mai puin pregtite n comparaie cu enterprises. The small enterprises have usually marile firme n faa dificultilor i a cheltuielilor small financial reserve which can be used in crisis de atragere a mprumuturilor. n aceste situaii, time and are less prepared in comparison with the bncile tind s solicite garantarea mprumutului cu big enterprises when confronted by difficulties and active ale firmei i nu cu profituri viitoare. Astfel, expenses in order to draw loans. In these situations, instituiile finanatoare se concentreaz pe valoarea the banks tend to solicit the guarantee of the loan activelor diponibile n momentul manifestrii with the fixed assets of the company and not with riscului financiar i nu evalueaz cu mare future profits. So, the financing organizations will seriozitate fluxurile de profit rezultate din proiectul concentrate upon the value of the fixed assets finanat. Aceast atitudine creaz o problem mai available in the moment or financial risk and will

ales pentru firmele cu capital mic, deoarece not estimate seriously the flux of profit resulted acestea, n primii ani de existen, nu dispun de from the financed project. This attitude causes a bunuri asiguratorii. n concluzie, n general problem especially for the enterprises with small ntreprinderile mici ntmpin cam aceleai capital because these, in their first years of being

probleme: necunoaterea caracterului afacerii, lipsa are not fixed for insurance assets. In conclusion, bunurilor asiguratorii, necunoaterea condiiilor de small enterprises generally are confronted with the

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mprumut, financiare.

dificulti

legate

de

finanele same problems: the unknown character of the

disponibile, lipsa unei analize a performanelor business, the lack of the insurance assets, unknown conditions of the loan, difficulties related to the Din studiul efectuat de Jonathan Tucker i Jonathan available finances, the lack of an analysis of the Lean observm c asimetria informaional nu ine financial accomplishments. neaprat de datele oferite de situaiile financiare From the study made by Jonathan Tucker and ntocmite de micile ntreprinderi, aa nct Jonathan Lean we can see that the informational adoptarea IFRS pentru IMM-uri nu va face altceva asymmetry dont necessarily depend upon the data dect s adauge o nou problem celor pe care offered by the financial positions made by the micile entiti le au deja. small enterprises, so that the adoption of IFRS for SMEs wouldnt do anything else than add a new problem to those which small entities already have.

4 CONTABILITATEA MICROENTITILOR N UNIUNEA EUROPEAN

4 THE ACCOUNTING OF THE MICRO ENTITIES IN EUROPEAN UNION

n martie 2009, Comisia Comunitilor Europene a In March 2009, Commission of the European depus o Propunere de directiv a Parlamentului Communities submitted a proposal of directive to european i a Consiliului, de modificare n ceea ce the European Parliament and the Council, of privete microentitile, a Directivei 78/660CEE change, concerning the micro entities, of the privind conturile anuale ale anumitor forme de societi comerciale [4]. Directive 78/660CEE on the annual accounts of certain types of enterprises [4].

Prin Directiva 78/660CEE privind conturile anuale Through the Directive 78/660CEE concerning the ale anumitor forme de societi comerciale (numit annual accounts of certain types of enterprises i Directiva a IV-a a Comunitilor Economice (named also Fourth Council Directive of the Europene[5] s-a stabilit formatul i coninutul European Economic Communitys [5] they

situaiilor financiare anuale, principiile contabile si established the format and the content of the annual regulile de evaluare, precum i regulile de financial positions, the principles of accounting, ntocmire, aprobare, auditare i publicare a and the valuation methods, as well as the rules of situaiilor financiare anuale pentru entitile din making, approval, audit and publishing of the Uniunea European ale cror valori mobiliare nu annual financial positions for the entities from sunt admise la tranzacionare pe o pia European Union whose mobile values are not

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reglementat. n aceast directiv ntreprinderile allowed at transaction on a regulated market. In this sunt clasificate n funcie de trei criterii de mrime directive the enterprises are classified according to (total active, cifra de afaceri net, numr mediu de three criteria of size (total fixed assets, net salariai n cursul exerciiului financiar), n turnover, average number of employees during the

persoane juridice care ntocmesc cinci situaii financial year), in juridical persons who make five financiare (bilan, cont de profit i pierdere, situaia financial positions (balance sheet, profit and loss modificrilor capitalului propriu, situaia fluxurilor account, the position of the changes of the own de trezorerie i note explicative la situaiile capital, position of the treasury flux and notes on financiare anuale) i persoane juridice care the accounts at the annual financial positions) and ntocmesc doar trei situaii financiare anuale (bilan, juridical persons who make only three annual cont de profit i pierdere i note explicative la financial positions (balance sheet, profit and loss situaiile financiare anuale). n cadrul Directivei nu account and notes on the accounts at the annual se utilizeaz expresii ca ntreprinderi mici, mijlocii financial positions). In the Directive certain sau mari, microntreprinderi sau microentiti. expressions like small, medium or big sized

Prin Recomandarea 2003/361/CE [6], Comisia enterprises, micro enterprises or micro entities are definete microntreprinderilor i ntreprinderile not allowed. In Recommendation 2003/361/CE [6], mici i mijlocii n funcie de trei criterii cantitative Commission defines micro-enterprises and small (numr de angajai, cifr de afaceri i total active). and medium-sized enterprises according to three criteria (number of employees, Consultrile cu statele membre au indicat ns c quantitative

pragurile pentru microntreprinderi cuprinse n turnover and total fixed assets). recomandarea respectiv ar putea fi prea mari The discussions with Member States showed the pentru nevoile contabile. Propunerea prezentat thresholds for micro enterprises contained in the sugereaz c ar putea fi introdus n cadrul respective recommendation could be too big for the legislativ UE o nou categorie, cea Sunt cea a accounting needs. The proposal presented suggests microentitilor, categorie de reprezentnd ntreprinderi. mai mic that a new category might be introduced in the UE

considerate regulations, that of the micro entities, representing

microentiti societile care la data ntocmirii the smallest category of enterprises. The category bilanului nu depesc limitele a dou dintre of micro entities is made up of enterprises which at urmtoarele criterii: totalul bilanului de 500.000 the data of making the balance sheet dont exceed euro, cifr de afaceri net de 1.000.000 euro i/sau the limits of two from the following criteria: an un numr mediu de 10 angajai n cursul annual balance sheet total of 500.000 euro, annual exerciiului financiar. n momentul de fa turnover of 1.000.000 euro and /or medium number microentitile sunt supuse acelorai reguli ca i of 10 employees in the financial year. At the

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ntreprinderile mai mari, dar de-a lungul timpului present moment, the same rules are applied to the UE a constatat c regulile de raportare extensiv micro entities as the big enterprises but in time EU aplicate acestora nu sunt proporionale cu nevoile found out the rules of extensive reporting applied lor contabile specifice, creeaz un cost suplimentar to them are not proportional to their specific i pot mpiedica utilizarea eficient a capitalului n accounting needs, creates supplemental cost and scopuri productive. Aceste idei i sugestii iniiale can stop the efficient use of the capital to au fost discutate cu statele membre n cadrul productive purposes. These initial ideas and Comitetului de reglementare contabil (ARC) pe suggestions have been the subject of discussions parcursul mai multor ntlniri care au avut loc with Member States within the Enterprise Policy ncepnd din decembrie 2006 [7]. n urma acestor Group (ARC) during a few consultations which discuii, n iulie 2007, Comisia a publicat o took part beginning from December 2006 [7]. To comunicare [8] n care identifica this end, in July 2007, the Commission published a [8] setting out the modificrile/schimbrile care s-ar putea aduce communication

directivelor contabile. Serviciile Comisiei au modifications/changes which could be brought to propus, printre altele, introducerea n a patra the accounting directives. The services of the directiv privind dreptul societilor comerciale a Commission proposed, inter alia, further unei noi categorii de aa-numite microentiti, amendment to the 4th Company Law Directive, care ar putea n mod opional s fie scoase de ctre related to a new category of so called micro entities statele membre de sub incidena acesteia [9]. which could be exempted by Member States, from Majoritatea prilor interesate care au rspuns the scope of those directives [9]. The most consultrii publice s-au declarat n favoarea scutirii interested parts who debated the proposal at public microentitilor de obligaiile din directivele level advocated the option to exempt micro entities

contabile, deoarece acest lucru ar reprezenta o from accounting directives because this thing reducere major a sarcinilor administrative a would be an attempt to reduce the administrative acestor ntreprinderi i ar ncuraja crearea de noi burden on these enterprises and would encourage ntreprinderi. n majoritatea cazurilor, the creation of new enterprises. In the most cases, microentitile i desfoar activitatea la nivel micro entities run their activity at local and local i regional, au activitate transfrontalier regional level, have an activity across borders low sczut sau inexistent i resurse limitate pentru a or absent and limited resource to be able to respect respecta obligaiile legale mpovrtoare. n plus, the heavy legal requirements. Moreover, micro microentitile sunt importante pentru crearea de entities are important for creation of new jobs, noi locuri de munc, ncurajarea cercetrii i encouraging the research and development of new dezvoltrii i dezvoltarea de noi activiti economic activities. It is necessary for this category

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economice.

Este

necesar

aadar

ca

aceast of enterprises to be exempted by the obligation of

categorie de ntreprinderi s poat fi scutite de making annual financial positions. obligaia de a ntocmi situaii financiare anuale. publicat un plan european de Moreover, as a result of the financial crisis, the n plus, ca urmare a crizei financiare, Comisia a Commission published a European Economic redresare Recovery Plan, targeted to reestablish the economic, menit s restabileasc ncrederea confidence of the consumers and of the business consumatorilor i a mediului de afaceri. Planul environment. European Economic Recovery Plan european de redresare economic promite promises to reduce administrative burdens on small

reducerea sarcinii administrative a ntreprinderilor and medium-sized enterprises and on micro mici i mijlocii (IMM-uri) i a microentitilor entities, inter alia through the removal of the printre altele prin anularea obligaiei de pregtire requirement on micro enterprises to prepare annual de ctre microntreprinderi a conturilor anuale accounts[10]. [10]. European Parliament calls on the Commission to Parlamentul European ncurajeaz Comisia s continue the simplification of company law, of continue activitile de simplificare a dreptului accounting and auditing, especially the 4th and 7th societilor comerciale, a contabilitii si auditrii, Company Law Directives [11], and invites n special a patra si a aptea directiv privind explicitly the Commission to submit a legislative dreptul societilor comerciale [11] i invit n proposal in order to permit Member States to mod explicit Comisia s nainteze o propunere exempt the companies conducted at local and legislativ care s permit statelor membre scutirea regional level from the application of the ntreprinderilor locale i regionale de la aplicarea accounting directives [12]. directivelor contabile [12]. They foresees the exempt of the micro entities from Se preconizeaz ca scoaterea microentitilor de the scope of the 4th and 7th Company Law sub incidena celei de-a patra directive privind Directive will have a positive impact on reduction dreptul societilor comerciale s aib un impact of administrative burden of reporting of the micro pozitiv asupra reducerii sarcinilor administrative de entities [13]. Therefore they create the opportunity raportare ale microntreprinderilor [13]. Astfel se of furnishing information more relevant and clearer creeaz oportunitatea furnizrii de informaii mai for the main users, creditors as well as for pertinente i mai clare pentru principalii utilizatori, administrators. At the same time, this measure will creditori, precum i pentru administratori. n acelai not have an impact negative significant on the timp, aceast msur nu va avea un impact negativ information for third parties, on the protection of semnificativ asupra informaiilor pentru teri, the creditors and on the commerce across borders. asupra proteciei creditorilor i a comerului Commission of the European Communities shows

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transfrontalier.

Comisia Comunitilor Europene that the proposal will have as a result also a

arat c propunerea va avea drept rezultat i o reduction of the information publicly presented but reducere a informaiilor prezentate public ns, n in case of the micro entities the role of the financial cazul microentitilor rolul situaiilor financiare positions made public is limited, the employees publicate este limitat, angajaii fiind de obicei n being usually in direct contact with the leadership contact direct cu conducerea i asociatul (asociaii) and the associate of these entities. Regarding the acestor entiti. n ceea ce privete publicul larg, public, the interest for information referring to interesul pentru informaii referitoare la micro entities is generally low. We have to remember that the enterprises, i microentiti este n general foarte sczut. microentitile, tranzaciilor administrative in pentru i vnzrilor lor

Trebuie ns reamintit c ntreprinderile, inclusiv including the micro entities, register the sales and evidena pentru a transactions for their own administrative needs and

propriile

nevoi for fiscal reports. The Directive will allow Member fiscale. States to align the financial reporting to these other of reporting to avoid the useless

raportrile

Directiva va permite statelor membre s alinieze needs

raportarea financiar la aceste alte nevoi de administrative charge. raportare pentru evitarea sarcinii administrative inutile.

5 CONCLUZII

5 CONCLUSION

Considerm c din punct de vedere contabil, n We think that from accounting point of view, in cadrul IMM-urilor este necesar identificarea unui SMEs the identification of a group of entities of grup de entiti de mici dimensiuni, iar n privina small size is necessary and regarding their amount volumului acestora, susinem criteriile promovate we sustain the criteria promoted by the European de Uniunea European. n ceea ce privete Union. Regarding the accounting standardization of normalizarea contabil a acestui grup de this group of enterprises (micro-entities), we think that: financiar general requirements of financial accounting ntreprinderi (micro - entiti), credem c: cerinelor generale de informaie

-raportrile ntocmite n scopuri fiscale rspund -the reports made in fiscal purposes answer the contabil a creditorilor, vnztorilor, clienilor, information for creditors, sellers, clients, agencies ageniilor de evaluare a creditului, angajailor; of credit estimate, employees;

-aplicarea unui standard contabil pentru micro- -the application of an accounting standard for entiti trebuie s aib caracter opional. Dac micro-entities must have an optional character. If

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administratorul - proprietar al firmei, consider c the administrator-owner of the company thinks that beneficiile din utilizarea standardului depesc the benefits from the use of the standard surpasses costurile, acesta are libertatea de a aplica norma the costs, he has the freedom to apply the contabil, dar nu suntem de acord cu impunerea accounting norm, but we dont agree to impose unui IFRS pentru IMM-uri. IFRS for SMEs.

-n elaborarea unui standard contabil pentru micro- -in elaboration of an accounting standard for microentiti trebuie s se aib n vedere n primul rnd entities, first they must have into view the necesitile informaionale ale creditorilor informational necessities of the creditors the categoria de utilizatori ce acord finanare micilor category of users who grant finances to small ntreprinderi. enterprises.

BIBLIOGRAFIE:

[1] [2] [3] [4]

[5]

[6]

[7]

[8] [9]

Basis for Conclusions on Exposure Daft IFRS for Small and Medium-sized Entities http://www.iasb.org/NR/rdonlyres/B34721E3-9E09-47DF-AA84-B9C88E6057CC/0/SMEs.pdf Use of IFRSs by Jurisdiction, http://www.iasplus.com/country/useias.htm Tucker, J., i Lean, J., Small Firm Finance and Public Policy, Journal of Small Business and Enterprise Development, pp.50-61, 2002 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 COD 2009/0035*/,http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52009PC0083R%2801%29:R O:HTML, dar i http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52009PC0083:RO:HTML Fourth Council Directive 78/660/EEC,OL222,14.8.1978,p.11, http://eurlex.europa.eu/Result.do?aaaa=1978&mm=08&jj=14&type=l&nnn=222&pppp=11&RechType=RECH_refer ence_pub&Submit=C%C4%83utare. Menionm c Directiva a IV-a a Comunitatilor Economice Europene a fost publicat i n Anexa la Ordinul MFP nr. 1752/2005 pentru aprobarea reglementrilor contabile conforme 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 n Monitorul Oficial, Partea I nr. 1080 bis din 30/11/2005, http://www.infosrl.ro/UserFiles/articleFiles/Reglementare%20%20din%202005_06121416.html Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprise, 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=1 0&hwords=&checktexte=checkbox&visu=#texte O parte din aceste discuii se regsesc pe site-ul European Commission : Simplifying the business environment 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 gsete prezentat la urmtoarea adres: http://ec.europa.eu/internal_market/company/docs/simplification/final_report_company_law_administrative_ costs_en.pdf Comunicarea Comisiei privind simplificarea mediului de afaceri pentru societi n domeniul dreptului societilor comerciale, al contabilitii i al auditului - COM(2007) 394, 10.7.2007, http://ec.europa.eu/internal_market/company/simplification/index_en.htm 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

[12]

[13]

Consiliului pentru standarde internaionale de contabilitate (IASB) [2006/2248(INI)], PE, Comisia pentru afaceri 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+A6-20080032+0+DOC+XML+V0//RO Rezoluia Parlamentului European din 18 decembrie 2008 referitoare la cerinele n materie de contabilitate ale 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-20080635+0+DOC+XML+V0//RO Expunere de motive. Propunere de Directiv a Parlamentului European i a Consililui de modificare, n ceea ce privete microentitile, a Directivei 78/660CEE privind conturile anuale ale anumitor forme de societi comerciale, http://74.125.77.132/search?q=cache:_VSj_GvzTe4J:eurlex.europa.eu/LexUriServ/LexUriServ.do%3Furi%3DCOM:2009:0083:FIN:RO:DOC+EXPUNERE+DE+M OTIVE+Propunere+de+DIRECTIV%C4%82+A+PARLAMENTULUI+EUROPEAN+%C8%98I+A+CONS ILIULUI+de+modificare,+%C3%AEn+ceea+ce+prive%C8%99te+microentit%C4%83%C8%9Bile,+a+Dire ctivei+78/660CEE+privind+conturile+anuale+ale+anumitor+forme+de+societ%C4%83%C8%9Bi+comercia le&cd=2&hl=ro&ct=clnk&gl=ro

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