Regulation of the European Accounting from the perspective of international harmonization
AbstractThe article deals with the process of European accounting harmonisation. The process of European accounting harmonisation is divided into several historical phases including an overview of EC regulations on accounting. Description of the process of implementation of International Accounting Standards into the European law system, known as endorsement mechanism, is included too. The article deals with qualitative changes in European approach of accounting regulation.
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Bibliographic InfoArticle provided by University of Economics, Prague in its journal Acta Oeconomica Pragensia.
Volume (Year): 2004 (2004)
Issue (Month): 1 ()
Postal: Redakce Acta Oeconomica Pragensia, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
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