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Palgrave Macmillan

European Financial Reporting

Adapting to a Changing World

  • Book
  • © 2004

Overview

Authors:
  1. John Flower
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Table of contents (10 chapters)

  1. Front Matter

    Pages i-xvii
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  2. The Enterprises of Europe

    • John Flower
    Pages 1-28

  3. The Functions of the Financial Statements: Different European Approaches

    • John Flower
    Pages 29-45

  4. Regulation

    • John Flower
    Pages 46-67

  5. The National System for the Regulation of Financial Reporting

    • John Flower
    Pages 68-96

  6. The European Union and Harmonisation

    • John Flower
    Pages 97-128

  7. The IASB and Globalisation

    • John Flower
    Pages 129-151

  8. The EU versus the IASB versus the USA

    • John Flower
    Pages 152-175

  9. Convergence

    • John Flower
    Pages 176-192

  10. The Impact of Enron

    • John Flower
    Pages 193-225

  11. Europe’s Contribution to Financial Reporting

    • John Flower
    Pages 226-243

  12. Back Matter

    Pages 244-247
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Keywords

About this book

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 they must present their accounts according to the IASB's standards. The book covers both the theory of financial reporting and its practice at both national and international level. It covers the very latest developments in the EU and the IASB with a detailed analysis of the impact of the Enron scandal.

About the author

JOHN FLOWER has been Professor of Accounting at the University of Bristol, Principal Administrator at the European Commission and Director of the Centre for Research in European Accounting, Brussels. He is also a qualified accountant in Belgium and the UK.

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