Introduction

Le Theule François-Gilles (), Raphael Douady () and Christian de Boissieu
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Le Theule François-Gilles: Financial Regulation Lab, LabEx ReFi, Paris, France
Christian de Boissieu: Financial Regulation Lab, LabEx ReFi, Paris, France

Accounting, Economics, and Law: A Convivium, 2017, vol. 7, issue 2, 13-15

Abstract: In his October 2013 report, Mr Maystadt discussed the possibility of clarifying and expanding the ‘public good’ criterion in EU Accounting Framework, namely that: Any accounting standards adopted should not jeopardise financial stability, and they must not hinder the EU’s economic development. He also suggested that more thorough analysis of compliance with the criteria of prudence and respect for the public good was needed. Since 2013, the European Commission further announced a ten-years assessment of the application of the International Accounting Standards (IFRS) in Europe, as well as an harmonisation project for European Public Sector Accounting Standards (EPSAS) led by Eurostat. By convening together leading scholars and policy-makers, this workshop aims to contribute to this debate about the consequences of accounting regulation for Europe’s economy and society, concerning both public and private sectors.

Keywords: accounting regulation; public good; european public sector accounting standards; European private sector accounting standards (search for similar items in EconPapers)
Date: 2017
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DOI: 10.1515/ael-2017-0007

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