Mohlo by se vám také líbit

Více informací o knize The European Harmonization of National Accounting Rules

• Parametry knihy
• Anotace
• Oblíbené z jiného soudku

Nákupem získáte 509 bodů

Anotace knihy

This book aims to investigate the diverse methods of application of Directive 2013/34/EU regarding annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC.This book is of interest for several reasons. Private firms, which are not necessarily small-medium sized companies, represent the most widespread reality and the engine of growth substantially in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, probably due to the limited availability of data and the presumption of a lesser relevance of accounting information for the stakeholders of private firms.This volume develops a comparative analysis at EU level of the most relevant issues in the process of preparing the financial statements after the recent reform of local accounting standards following the transposition of the aforementioned Directive into each European country. In particular, the book aims to examine, from a comparative perspective, the methods of application of Directive 2013/34/EU in Europe, in parallel with the evolutionary processes of national GAAPs. This is in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS / IFRS model, also considering the IFRS for SMEs principle.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Finance & accounting Accounting

• Plný název: The European Harmonization of National Accounting Rules
• Podnázev: The Application of Directive 2013/34/EU in Europe
• Autor: Alberto Incollingo, Andrea Lionzo
• Jazyk: Angličtina
• Vazba: Pevná
• EAN: 9783031429309
• ID: 43830381
• Nakladatelství: Springer, Berlin
• Rozměry: 235 × 155 mm
• Datum vydání: 04. January 2024

---

---

---