The European Harmonization of National Accounting Rules

Language: English

Published by Springer, Springer Feb 2024, 2024

3031429303 / 9783031429309

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This item is printed on demand - Print on Demand Titel. Neuware -With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS.This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards.This book is of interest for several reasons.First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies.In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting).More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model.Springer-Verlag KG, Sachsenplatz 4-6, 1201 Wien 344 pp. Englisch.

Seller Inventory # 9783031429309

Title
The European Harmonization of National Accounting Rules
Author
Alberto Incollingo
Publisher
Springer, Springer Feb 2024
Publication year
2024
Condition
Neu
Binding
Buch
Language
English
ISBN 10
3031429303
ISBN 13
9783031429309
Item weight
682 grams
Dimensions
241x160x25 mm

buchversandmimpf2000

Emtmannsberg, BAYE, Germany

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