Abstract
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.
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© 2008 Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden
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(2008). Financial Accounting and Reporting in the European Union. In: IFRS for Small and Medium-Sized Enterprises. Gabler. https://doi.org/10.1007/978-3-8349-9754-8_6
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DOI: https://doi.org/10.1007/978-3-8349-9754-8_6
Publisher Name: Gabler
Print ISBN: 978-3-8349-0940-4
Online ISBN: 978-3-8349-9754-8
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