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...

Pension systems are under serious pressure worldwide. This pressure stems not only from the well-known trend of population aging, but also from those of increasing heterogeneity of the population and increasing labour mobility. The current economic crisis has aggravated these problems, thereby...