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| Author: | Garcia-Benau, M. A. Zorio, A. |
| Title: | Audit reports on financial statements prepared according to IASB standards: empirical evidence from the European Union |
| Journal: | International Journal of Auditing
2004 : NOV, VOL. 8:3, p. 237-252 |
| Index terms: | Auditing Reports Financial statements Standards European Union |
| Language: | eng |
| Abstract: | The European Union has definively embarked on a harmonisation strategy of financial reporting based on the accounting standards issued by the International Accounting Standards Board (IASB). A 2002 EU regulation requires that listed companies prepare their consolidated information complying with International Accounting Standards (IAS) from 2005 at the latest. |
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