Regulation of the European Accounting from the perspective of international harmonization

The article deals with the process of European accounting harmonisation. The process of European accounting harmonisation is divided into several historical phases including an overview of EC regulations on accounting. Description of the process of implementation of International Accounting Standards into the European law system, known as endorsement mechanism, is included too. The article deals with qualitative changes in European approach of accounting regulation.

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Year of publication:	2004
Authors:	Žárová, Marcela
Published in:	Acta Oeconomica Pragensia. - Vysoká Škola Ekonomická v Praze, ISSN 1805-4951. - Vol. 2004.2004, 1, p. 12-21
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	harmonization \| International accounting standards (IAS/IFRS) \| endorsement mechanism \| EU Regulation \| EU Directive \| harmonizace \| Mezinárodní účetní standardy (IAS/IFRS) \| schvalovací mechanismus \| nařízení EU \| směrnice EU

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Extent:	text/html
Type of publication:	Article
Language:	Czech
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics