Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essenti...Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essential goals of accounting authorities in the EU is accomplishing the harmonization of accounting regulations for these companies. In this paper, the author have discussed and explained the main motifs and impediments for this harmonization. One of the main motifs is a big span and complexity of international standards of financial reports which is allowed and even prescribed in many countries. Some of the main impediments are a lack of uniformity as far as criteria for classification of small and medium-sized companies according to size are concerned as well as the determining of limitations up to which the requirements in accounting standards for small and medium-sized companies should be set.展开更多
The objective of the work is to define and evaluate the normative approach in the programming and implementation of rural development in the European Union countries. Main focus is to determine the objectives and meth...The objective of the work is to define and evaluate the normative approach in the programming and implementation of rural development in the European Union countries. Main focus is to determine the objectives and methods of implementation and achieve these objectives in various ideological documents, strategies, programs, and development policies. The present work was created on the basis of documents and publications by community bodies and institutions as well as open literature on this subject. The study presents ways of defining rural areas, strategies, and development programs in Europe （Lisbon Strategy, Europe 2020 Strategy）, tasks of major Community policies towards rural areas （common agricultural policy, cohesion policy）, Cork ideological declarations, multifunctional development concepts and smart development. Innovative approaches include the concept of smart city, smart village, smart specializations of regions, and the urban-rural partnerships.展开更多
文摘Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essential goals of accounting authorities in the EU is accomplishing the harmonization of accounting regulations for these companies. In this paper, the author have discussed and explained the main motifs and impediments for this harmonization. One of the main motifs is a big span and complexity of international standards of financial reports which is allowed and even prescribed in many countries. Some of the main impediments are a lack of uniformity as far as criteria for classification of small and medium-sized companies according to size are concerned as well as the determining of limitations up to which the requirements in accounting standards for small and medium-sized companies should be set.
文摘The objective of the work is to define and evaluate the normative approach in the programming and implementation of rural development in the European Union countries. Main focus is to determine the objectives and methods of implementation and achieve these objectives in various ideological documents, strategies, programs, and development policies. The present work was created on the basis of documents and publications by community bodies and institutions as well as open literature on this subject. The study presents ways of defining rural areas, strategies, and development programs in Europe （Lisbon Strategy, Europe 2020 Strategy）, tasks of major Community policies towards rural areas （common agricultural policy, cohesion policy）, Cork ideological declarations, multifunctional development concepts and smart development. Innovative approaches include the concept of smart city, smart village, smart specializations of regions, and the urban-rural partnerships.
