European Financial Reporting: Adapting to a Changing World

ISBN-13: 9781349400720 / Angielski / Miękka / 2004 / 247 str.

J. Flower

Opis

European Financial Reporting analyses the revolution that is currently taking place in the financial reporting of the major European companies, following the European Union's decision that from they must present their accounts according to the IASB's standards. The book covers both the theory of financial reporting and its practice at both national and international level. It covers the very latest developments in the EU and the IASB with a detailed analysis of the impact of the Enron scandal.

Spis treści

The Enterprises of Europe The Functions of the Financial Statements: Different European Approaches Regulation The National System for the Regulation of Financial Reporting The European Union and Harmonisation The IASB and Globalization The EU versus the IASB versus the USA Convergence The Impact of Enron Europe's Contribution to Financial Reporting

O autorze

JOHN FLOWER has been Professor of Accounting at the University of Bristol, Principal Administrator at the European Commission and Director of the Centre for Research in European Accounting, Brussels. He is also a qualified accountant in Belgium and the UK.