We characterize elementary equivalences and inclusions between von Neumann regular real closed rings in terms of their boolean algebras of idempotents, and prove that their theories are always decidable. We then show that, under some hypotheses, the map sending an L-structure R to the L-structure of definable functions from Rn to R preserves elementary inclusions and equivalences and gives a structure with a decidable theory whenever R is decidable. We briefly consider structures of definable functions satisfying an extra condition such as continuity. Keywords von Neumann regular ring