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

edited by Alberto Incollingo, Andrea Lionzo

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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Year of publication:	2023
Other Persons:	Incollingo, Alberto (ed.) ; Lionzo, Andrea (ed.)
Publisher:	2023.: Cham : Springer International Publishing 2023.: Cham : Imprint: Springer
Subject:	Financial Reporting \| Accounting Standards \| European Regulation \| International Accounting \| Directive 34/2013 \| EU-Staaten \| EU countries \| IFRS \| Bilanzierungsgrundsätze \| Accounting standards \| EU-Recht \| Community law \| Bilanzrecht \| Accounting law \| Rechtsangleichung \| Harmonization of law \| Volkswirtschaftliche Gesamtrechnung \| National accounts \| Buchführung \| Bookkeeping