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.
Tiwa Zangue, Armelle
Promotor(s) :
Niessen, Wilfried
Date of defense : 6-Sep-2016/12-Sep-2016 • Permalink : http://hdl.handle.net/2268.2/1947
Details
Title : | 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. |
Translated title : | [fr] 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 |
Author : | Tiwa Zangue, Armelle ![]() |
Date of defense : | 6-Sep-2016/12-Sep-2016 |
Advisor(s) : | Niessen, Wilfried ![]() |
Committee's member(s) : | Capodici, Giuseppina ![]() Depraetere, Pascal ![]() |
Language : | French |
Number of pages : | 223 |
Keywords : | [en] Directive 2013/34/EU [en] SME [en] transposition [en] Belgian accounting law [en] financial statements [en] thresholds [en] micro-entities |
Discipline(s) : | Business & economic sciences > Accounting & auditing Business & economic sciences > Finance |
Target public : | Professionals of domain Student General public Other |
Institution(s) : | Université de Liège, Liège, Belgique |
Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] 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.
File(s)
Document(s)
![File](/static/img/item/file.png)
![Restricted access Access](/static/img/item/file/pdf_lock.png)
Description:
Size: 3.29 MB
Format: Adobe PDF
Cite this master thesis
The University of Liège does not guarantee the scientific quality of these students' works or the accuracy of all the information they contain.