European financial reporting
Subtitle: adapting to a changing world
By: John Flower
Publisher: Palgrave Macmillan
Published: 2004
Place of publication: Houndmills, Basingstoke, Hampshire; New York
Language: eng
Format: [electronic resource] :
Number of pages: 247
ISBN-13: 9780230536715
Subjects: Financie le verslaglegging; Entreprises; International Accounting Standards Board; Standaardisatie; Standards; E tats financiers; Financial statements; Normes; BUSINESS & ECONOMICS; Accounting; Corporations; Comptabilite; Standards (GAAP, IFRS, etc.)
Description: 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.
Notes: Includes bibliographical references and index.

Description based on print version record.
Table of contents: title: Cover; Contents; List of Exhibits; Acknowledgements; Foreword; 1 The Enterprises of Europe; 2 The Functions of the Financial Statements: Different European Approaches; 3 Regulation; 4 The National System for the Regulation of Financial Reporting; 5 The European Union and Harmonisation; 6 The IASB and Globalisation; 7 The EU versus the IASB versus the USA; 8 Convergence; 9 The Impact of Enron; 10 Europe's Contribution to Financial Reporting; Index;