The Accounting Systems of the Main Member States of the EU
AbstractThe obligation to make financial statements according to the IAS/IFRS allows the European groups, with branches in another European country to reduce costs. In fact, instead of multiplying the editing of the accounting data (the balance sheet according to the local national law and the one according to the group norms), it is possible for them to respect the local norms, publishing only the balance sheet according to the IAS/IFRS. Many of the economical analysts assume that the international comparability of the financial statements heads to using only one set of accounting standards for making the financial statements.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): X (2010)
Issue (Month): 1 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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IAS/IFRS; international comparability; local norms; costs; balance sheet;
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