Les impacts de la transposition en droit belge de la directive 2013/34/UE du 26 juin 2013 relative aux états financiers annuels, aux états financiers consolidés et aux rapports y afférents.

Abstract

This thesis analyzes the impact of the transposition into Belgian accounting law of the directive 2013/34/EU issued on 26th June 2013 concerning annual financial statements, consolidated financial statements and related reports. This directive was issued in order to lighten the administrative burden on SMEs. This directive brings changes, mostly concerning the thresholds for classification of companies and the presentation of financial statements. It introduces a new category of companies: micro-entities. It has been transposed into Belgian law, and the various changes made by this transposition were examined to determine whether the primary objective of simplifying the business environment for small companies covered priorly by the European legistator and subsequently by the Belgian legislator is reached. The present study shows that at the end, this directive did not have the revolutionary effect expected in the Belgian context, the legislator having opted for a minimalist transposition, by merely taking a position corresponding to the minimum required by the Accounting Directive, despite the freedom it offers in the adoption of many rules.