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  • Search: subject:"directive 2013/34/EU"
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Year of publication
Subject
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4th accounting directive 1 7th accounting directive 1 Court of Justice of the EU 1 Directive 2013/34/EU 1 RAS 1 accounting harmonization 1 directive 2013/34/EU 1 financial and non-financial reporting 1 new accounting directive 1
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Online availability
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Free 2 CC license 1
Type of publication
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Article 2
Type of publication (narrower categories)
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Article in journal 1 Aufsatz in Zeitschrift 1
Language
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English 1 Undetermined 1
Author
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DEAC, MARIUS 1 Kenyon MacGregor, Robert 1 MacGregor Pelikánová, Radka 1
Published in...
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Annals - Economy Series 1 Central European economic journal 1
Source
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ECONIS (ZBW) 1 RePEc 1
Showing 1 - 2 of 2
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The nature and meaning of the Directive 2013/34/EU on financial statements according to the CJ EU
Kenyon MacGregor, Robert; MacGregor Pelikánová, Radka - In: Central European economic journal 6 (2019) 53, pp. 246-261
The Directive 2013/34/EU is a fundamental part of European Union (EU) legislation harmonising the regime of financial … of the ultimate judicial authority for the interpretation and application of the Directive 2013/34/EU, namely the Court …-analysis, refreshed by Socratic questioning, which reveals the approach of the CJ EU to the Directive 2013/34/EU. The hypothesis suggests …
Persistent link: https://www.econbiz.de/10012303295
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Cover Image
THE NEW EU ACCOUNTING DIRECTIVE – A COMPARATION OF REPORTING REQUIREMENTS
DEAC, MARIUS - In: Annals - Economy Series 2 (2014) April, pp. 197-205
The adoption of Directive 2013/34/EU constitutes the materialization of a modernization process of the Directive 78 … EU directive 2013/34/EU, the thresholds would have to be dramatically increased and many more enterprises will be …
Persistent link: https://www.econbiz.de/10011150618
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