Instruments of the Accounting Regulatory System and its Development beyond 2005

Nástroje regulačního systému účetnictví a jeho vývoj od roku 2005

Marcela Žárová

Český finanční a účetní časopis, 2006, vol. 2006, issue 2, 15-24

Abstract: In each European country the rules that govern financial reporting are made up of a law, standards, the rules of other bodies and interpretations by experts. As the rules are also specific to the country, each European country has its own system for the regulation of financial reporting. EC Regulation on the Application of international accounting standards has introduced new categories into European countries regulation system since 2005: external rule-makers and endorsement mechanism.

Keywords: Regulation; Endorsement; Financial reporting; Regulace; Schvalování; Účetní výkaznictví (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.143

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