Harmonisation of Accounting Systems in the European Union


Regarding the present situation of financial reporting and accounting in Europe and the problems which may arise in connection with the transition of national accounting systems to IFRS reporting requirements, we first take a look at the harmonisation process in the European Union as a result of the introduction of the 4th EU Directive.


Disclosure Requirement Accounting Theory Implementation Date Preliminary Draft Harmonisation Process 
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© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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