Current trends of financial reporting in the European Union

Lucian Ioan Sabau ()
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Lucian Ioan Sabau: West University of Timisoara

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 323-329

Abstract: The desire and the need to increase comparability between Member States in terms of accounting information contained in the financial statements resulted in an attempt to establish certain accounting standards that are valid in all EU Member States. These standards are willing to meet the needs of all types of entities regardless of their size and whether or not they are traded on financial markets and prepare consolidated financial statements.

Keywords: accounting information; financial reporting; standardization; comparability; modernization (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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