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This master’s thesis, entitled « Transposition of European Directive 2013/34/EU into Belgian accounting law: Revolution or simple evolution? », analyses what are the main changes introduced by this new accounting directive and what is the attitude adopted by the Belgian legislature by observing the transposition of this directive into Belgian accounting law. In order to analyse the impact beyond the theoretical aspects, field interviews have been carried out with economic professionals. Ce travail de fin d'étude, intitulé " La transposition européenne 2013/34/UE en droit comptable belge: Révolution ou simple évolution? ", analyse les changements introduits par la nouvelle directive comptable et quelle est l'attitude adoptée par le législateur belge en observant la transposition de cette directive dans le droit comptable belge. Afin d'analyser l'impact de cette directive au-delà de la théorie, des entrevues ont été réalisées avec des professionnels économiques.
Directive 2013/34/UE --- Accounting law --- Modernization --- SME --- Micro-entities --- Transposition --- Directive 2013/34/UE --- Droit comptable --- Modernisation --- PME --- Micro-sociétés --- Transposition --- Sciences économiques & de gestion > Comptabilité & audit
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Does regulatory competition play a role in the process of harmonisation of the EU company law? What implications does this mechanism have for the Member States? Does it affect the behaviour of a company, regardless of its size? This thesis is intented to provide an answer to these questions. La concurrence normative joue-t-elle un rôle dans le processus d'harmonisation du droit européen des sociétés ? Quelles sont les implications de ce mécanisme pour les États membres ? Ce type de concurrence affecte-t-il le comportement d'une société, quelle que soit sa taille ? Ce mémoire vise à répondre à ces questions. La concorrenza normativa svolge un ruolo nel processo di armonizzazione del diritto societario dell'UE? Quali sono le implicazioni di questo meccanismo per gli Stati membri? Questo tipo di concorrenza influisce sul comportamento di un'impresa, indipendentemente dalle sue dimensioni? Questa tesi intende fornire una risposta a queste domande.
Regulatory competition --- EU company law --- SME --- Concurrence normative --- Droit des sociétés de l'Union Européenne --- PME --- micro-sociétés --- PME --- Micro-imprese --- Concorrenza normativa --- Diritto societario dell'Unione Europea --- Droit, criminologie & sciences politiques > Droit européen & international
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