The Enterprises of Europe -- The Functions of Financial Statements: Different European Approaches -- Regulation -- The National System for the Regulation of Financial Reporting -- The European Union and Harmonisation -- The IASB and Globalisation -- The EU versus the IASB versus the USA -- Convergence -- The Impact of Enron -- Europe's Contribution to Financial Reporting.
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SUMMARY OR ABSTRACT
Text of Note
"European Financial Reporting analyses the revolution that is currently taking place in the financial reporting of the major European companies, following the European Union's decision that from now on they must present their accounts according to the IASB's standards. The book covers both the theory of financial reporting (with chapters on the function of accounts and on regulation) and its practice at three levels: the national level, the European level (with coverage of the latest developments in the EU) and the inter-national level (with a thorough analysis of the IASB's objectives, structure and working methods). IT covers the very latest developments in the EU and the IASB with a detailed analysis of the impact of the Enron scandal."--Jacket.
CORPORATE BODY NAME USED AS SUBJECT
International Accounting Standards Board.
International Accounting Standards Board.
International Accounting Standards Board.
International Accounting Standards Board.
TOPICAL NAME USED AS SUBJECT
Corporations-- Accounting-- Standards-- European Union countries.
Financial statements-- Standards-- European Union countries.
Entreprises-- Comptabilité-- Normes-- Pays de l'Union européenne.
États financiers-- Normes-- Pays de l'Union européenne.