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Modern History of Accounting in Europe
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This book analyzes accounting in selected European countries, particularly under the influence of the European Accounting Directives, and explains the historical development. It discusses the legal, economic and social factors that have contributed to the differences and similarities in the individual countries. The book quantifies the accounting systems in the Member States along two dimensions – the conflict between prudent and realistic views of a company (measurement requirements) and the trade-off between the benefits of detailed reporting and its costs (disclosure requirements). It also examines the introduction of IAS/IFRS in Europe, audit requirements and the recent emergence of sustainability reporting as a complement to financial reporting.
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Keywords
- Europäische Gemeinschaften
- Europäische Union
- International Accounting Standards
- International Financial Reporting Standards
- Jahresabschluss
- Nachhaltigkeit
- Rechnungslegung
- Rechtsvergleich
- thema EDItEUR::L Law::LA Jurisprudence and general issues::LAM Comparative law
- thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNP Financial law: general::LNPA Accounting and auditing law
- thema EDItEUR::N History and Archaeology::NH History::NHD European history
- Wirtschaftsprüfung
Links
DOI: 10.25593/978-3-96147-829-3Editions