Add to ORKGThe development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the global efficiency of the market.The obligatory adoption of the current IAS/IFRS norms for the creation of the financial statements of the European companies- and especially of the listed ones- are a necessary step for the full integration of the financial markets of EU member state. The 4th and 7th CE directives contributed to the harmonization of the base accounting information of the stock companies, determining a general improvement of the European accounting norms quality, and this due to the...
In the recent decades was the main priority in accounting area convergence between Czech and EU acco...
The IAS Regulation and the Accounting Directives have not led to the effective harmonisation of Euro...
The international harmonization of Accounting Standards is a process, which brings international Acc...
The development of competition, the globalization and the growth and integration of the capital mark...
The need to build a single European market and to ensure the competitiveness of the community capita...
Although the EU has made progress towards harmonization of accounting law, this cannot hide the fact...
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their...
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their...
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial r...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
AbstractThis paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of fin...
In economic and financial communication, the common language is represented by accounting rules cons...
The European Committee consecrated the European companies, which are penetrated, in organized marke...
The Treaty establishing a European Economic Community, known as the Treaty of Rome, brought the need...
AbstractThe objective of the study is to introduce the major accounting systems (US GAAP, EU directi...
In the recent decades was the main priority in accounting area convergence between Czech and EU acco...
The IAS Regulation and the Accounting Directives have not led to the effective harmonisation of Euro...
The international harmonization of Accounting Standards is a process, which brings international Acc...
The development of competition, the globalization and the growth and integration of the capital mark...
The need to build a single European market and to ensure the competitiveness of the community capita...
Although the EU has made progress towards harmonization of accounting law, this cannot hide the fact...
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their...
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their...
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial r...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
AbstractThis paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of fin...
In economic and financial communication, the common language is represented by accounting rules cons...
The European Committee consecrated the European companies, which are penetrated, in organized marke...
The Treaty establishing a European Economic Community, known as the Treaty of Rome, brought the need...
AbstractThe objective of the study is to introduce the major accounting systems (US GAAP, EU directi...
In the recent decades was the main priority in accounting area convergence between Czech and EU acco...
The IAS Regulation and the Accounting Directives have not led to the effective harmonisation of Euro...
The international harmonization of Accounting Standards is a process, which brings international Acc...