European Accounting Normalization between Directives and IFRS Standards
AbstractThe contemporary evolution of accounting can be characterized by large phenomena like: normalization, harmonization and convergence. Thus, it is taking into consideration the improvement and the reducing of the disparities between national accounting practices and regulations, the development of principles and norms that lead to achieving of information and coherent picture on entities, the comparability in time and space of the information drawn from financial statements. In this article I have given a special attention for the research of initiatives and concerns of the European standardization body, retaining those measures and actions that led to the adaptation of European accounting directives to make them compatible with IFRS. However the approaching of this issue requires a short review of the normalization process and accounting harmonization in order to coordinate the principles, norms and accounting objectives at international level. This also led to discussion of options in the principles and accounting rules.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
Contact details of provider:
Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
More information through EDIRC
normalization; harmonization; European regulations; IFRS;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jeflea Victor).
If references are entirely missing, you can add them using this form.