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Regulation of the European Accounting from the perspective of international harmonization
[Regulace evropského účetnictví z pohledu mezinárodní harmonizace]

Author

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  • Marcela Žárová

Abstract

The 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.

Suggested Citation

  • Marcela Žárová, 2004. "Regulation of the European Accounting from the perspective of international harmonization [Regulace evropského účetnictví z pohledu mezinárodní harmonizace]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2004(1), pages 12-21.
    • Handle: RePEc:prg:jnlaop:v:2004:y:2004:i:1:id:239:p:12-21
    DOI: 10.18267/j.aop.239
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    More about this item

    Keywords

    harmonization; International accounting standards (IAS/IFRS); endorsement mechanism; EU Directive; EU Regulation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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