Regulation of the European Accounting from the perspective of international harmonization

Regulace evropského účetnictví z pohledu mezinárodní harmonizace

Marcela Žárová

Acta Oeconomica Pragensia, 2004, vol. 2004, issue 1, 12-21

Abstract: The article deals with the process of European accounting harmonisation. The process of European accounting harmonisation is divided into several historical phases including an overview of EC regulations on accounting. Description of the process of implementation of International Accounting Standards into the European law system, known as endorsement mechanism, is included too. The article deals with qualitative changes in European approach of accounting regulation.

Keywords: harmonization; International accounting standards (IAS/IFRS); endorsement mechanism; EU Directive; EU Regulation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2004
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DOI: 10.18267/j.aop.239

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