This paper looks at the evolution of the European Accounting Review as the journal of the European Accounting Association. It provides an historical background to the launch of the journal in 1992, and traces how the European Accounting Review has developed to be a widely accepted academic...

This article is a comparative review of current depreciation practices in France and the United Kingdom. It starts with a consideration of the evolution of depreciation from the nineteenth century, when it was generally regarded as an optional item, often associated with profit-smoothing,...

This article sets out to provide a framework against which to evaluate the true and fair view. It poses the question as to what the true and fair view might mean, and what significance it has. It analyses what the term means in the British accounting literature, how the meaning of such a term...

The article reviews the drafting of the Fourth Directive with a view to analysing the mechanisms whereby the overriding requirement that accounts should provide a true and fair view of the state of affairs of a company was introduced into the second draft of the directive. It examines the...

The decision of the Commission of the European Union (EU) to oblige listed European companies, from 2005 onwards, to establish their consolidated financial statements according to IFRS (IAS) represents a preliminary peak in the internationalization process of financial accounting in Europe. The...

The Eighth EU Council Directive addresses the harmonization of the conditions for the approval of auditors. This paper deals specifically with the approval of incorporated audit firms, which is regulated by Article 2 of the Directive, and with the extent to which the Eighth Directive has...