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Current trends of financial reporting in the European Union

Author

Listed:
  • Lucian Ioan SABAU

    (West University of Timisoara)

Abstract

The desire and the need to increase comparability between Member States in terms of accounting information contained in the financial statements resulted in an attempt to establish certain accounting standards that are valid in all EU Member States. These standards are willing to meet the needs of all types of entities regardless of their size and whether or not they are traded on financial markets and prepare consolidated financial statements.

Suggested Citation

  • Lucian Ioan SABAU, 2012. "Current trends of financial reporting in the European Union," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 323-329, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:323-329
    as

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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_048.pdf
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    References listed on IDEAS

    as
    1. Bob Milward, 2003. "Globalisation? Internationalisation and Monopoly Capitalism," Books, Edward Elgar Publishing, number 2584.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accounting information; financial reporting; standardization; comparability; modernization;
    All these keywords.

    JEL classification:

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

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