The adoption of International Accounting Standards in the European Union

Geoffrey Whittington

European Accounting Review, 2005, vol. 14, issue 1, 127-153

Abstract: This paper discusses the IASB's process of developing accounting standards for adoption by listed companies within the European Union. Issues addressed include the structure of the IASB, its role as a global standard setter and its programme. Particular attention is given to two topics that are both controversial and important, accounting for financial instruments and reporting financial performance.

Date: 2005
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Citations: View citations in EconPapers (56)

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DOI: 10.1080/0963818042000338022

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