Financial Accounting and Reporting in the European Union


The European Union has been very active in the field of financial reporting during the last 30 years.49 The 4th and 7th EU Directive aimed to achieve harmonisation and reduce differences between the financial statements of companies located in different member states.


Balance Sheet International Account Standard Accounting Principle Accounting Regulation Historical Cost 
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Copyright information

© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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