Abstract
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.
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© 2008 Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden
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(2008). Harmonisation of Accounting Systems in the European Union. In: IFRS for Small and Medium-Sized Enterprises. Gabler. https://doi.org/10.1007/978-3-8349-9754-8_4
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DOI: https://doi.org/10.1007/978-3-8349-9754-8_4
Publisher Name: Gabler
Print ISBN: 978-3-8349-0940-4
Online ISBN: 978-3-8349-9754-8
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