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The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe

The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe

  • 作者:
  • 出版商: Springer International
  • ISBN: 9783031429309
  • 出版时间 February 2024
  • 规格: Hardback
  • 适应领域: Switzerland ? 免责申明:
    Countri(es) stated herein are used as reference only
¥1,624.32
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  • 描述 
  • 大纲 
  • 详细

    With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS.

    This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards.

    This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies.

    In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting).

    More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, 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.

  • The evolution of accounting regulations in the EU
    Germany
    United Kingdom
    France
    Italy
    Spain
    Denmark
    Sweden
    The Netherlands
    Objectives, overriding principles and relevance
    Financial statements layouts
    Write-down for impairment losses
    Accounting for Capital and Reserves, OCI and Profit Distribution
    Income taxes in financial statements
    Non-financial reporting in the European Union: current issues and prospects
    Private firm accounting in the EU: still an incomplete and fragmented picture

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