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| Author: | Berger, A. |
| Title: | The development and status of enforcement in the European Union |
| Journal: | Accounting in Europe
2010 : VOL 7:1-2 p. 15-35 |
| Index terms: | capital markets accounting standards europe european union |
| Freeterms: | IFRS US GAAP |
| Language: | eng |
| Abstract: | Enforcement's task is to protect capital markets by ensuring proper application of accounting standards. This article examines how this goal is pursued on a European level and explores the different structures and processes of the national enforcement agencies. Considerations will be presented for improving the effectiveness of enforcement in Europe. |
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