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Financial Accounting and Reporting in the European Union

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.

Keywords

Balance Sheet International Account Standard Accounting Principle Accounting Regulation Historical Cost 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

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

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