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The adoption of International Accounting Standards in the European Union

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  • Geoffrey Whittington
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    Abstract

    This paper discusses the IASB's process of developing accounting standards for adoption by listed companies within the European Union. Issues addressed include the structure of the IASB, its role as a global standard setter and its programme. Particular attention is given to two topics that are both controversial and important, accounting for financial instruments and reporting financial performance.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/0963818042000338022
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 14 (2005)
    Issue (Month): 1 ()
    Pages: 127-153

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    Handle: RePEc:taf:euract:v:14:y:2005:i:1:p:127-153

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    Web page: http://www.tandfonline.com/REAR20

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    Cited by:
    1. Nessrine Ben Hamida, 2008. "Pertinence d'une mesure du résultat en juste valeur: le cas des banques françaises," Post-Print halshs-00522366, HAL.
    2. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
    3. Ben Hamida, Nessrine, 2007. "Évaluation empirique des impacts des évènements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées," Economics Papers from University Paris Dauphine 123456789/2803, Paris Dauphine University.
    4. Mohamed El Hedi AROURI & Aldo LÉVY & Duc Khuong NGUYEN, 2010. "ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms," European Financial and Accounting Journal, University of Economics, Prague, vol. 2010(3), pages 84-112.
    5. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.
    6. Samir Ayoub & Keith Hooper, 2009. "Les freins culturels à l'adoption des IFRS en Europe : une analyse du cas français," Post-Print halshs-00456196, HAL.
    7. Palea Vera, 2013. "Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201309, University of Turin.
    8. Gabriele Guggiola, 2010. "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods qf1002, Department of Economics, University of Insubria.
    9. Vera Palea, 2012. "Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201211, University of Turin.
    10. Konstantinos P. Papadatos & Athanasios P. Bellas, 2011. "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 71-96.
    11. Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2007. "Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39," FEP Working Papers 239, Universidade do Porto, Faculdade de Economia do Porto.
    12. Christophe Belleval & Carine Boiteau, 2006. "Une Interpretation De L'Influence Potentielle Des Normes Ifrs Sur Les Entreprises Françaises Au Travers Des Theories Performatives Du Langage," Post-Print halshs-00558427, HAL.
    13. Paul Andre & D.D. Dionysiou & Ioannis Tsalavoutas, 2012. "Mandatory adoption of IFRS by EU listed firms and Comparability: Determinants and Analysts' Forecasts," Post-Print hal-00935799, HAL.
    14. Jonas MACKEVICIUS & Jiří Strouhal & Svetlana ZVEROVICH, 2008. "Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania," European Financial and Accounting Journal, University of Economics, Prague, vol. 2008(4), pages 22-44.
    15. Jaroslava Roubíčková, 2007. "The Adoption of IAS in Europe," Český finanční a účetní časopis, University of Economics, Prague, vol. 2007(2), pages 79-81.
    16. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    17. Apergis, Nicholas & Eleftheriou, Sofia & Payne, James E., 2013. "The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms," Ecological Economics, Elsevier, vol. 88(C), pages 57-66.
    18. Ben Hamida, Nessrine, 2008. "Pertinence d’une mesure du résultat en juste valeur: le cas des banques françaises," Economics Papers from University Paris Dauphine 123456789/3501, Paris Dauphine University.
    19. C. Ollier Bessieux & M. Chavent & V. Kuentz & E. Walliser, 2009. "Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France," Post-Print halshs-00458968, HAL.

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