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| Tekijä: | Haller, A. |
| Otsikko: | Financial accounting developments in the European Union: past events and future prospects |
| Lehti: | European Accounting Review
2002 : VOL. 11:1, p. 153-190 |
| Asiasana: | FINANCIAL ACCOUNTING FINANCE DEVELOPMENT EUROPEAN UNION ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this paper is to highlight the landmarks of accounting developments in the EU since the Fourth and Seventh Directives and to reveal the obvious internationalization process of financial accounting in the EU, which has accelerated considerably during the last ten years. Owing to the considerable pressures exerted by market forces, a clear convergence of accounting practice as well as of the regulatory frameworks of the EU and its Member States with IFRS (IAS) is recognizable. The harmonization effects of the market forces on national regulators and companies appear to be much larger than those of the Fourth and Seventh Directives. |
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