IDEAS home Printed from https://ideas.repec.org/a/prg/jnlaop/v2004y2004i1id239p12-21.html
   My bibliography  Save this article

Regulation of the European Accounting from the perspective of international harmonization

Author

Listed:
  • 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," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2004(1), pages 12-21.
  • Handle: RePEc:prg:jnlaop:v:2004:y:2004:i:1:id:239:p:12-21
    as

    Download full text from publisher

    File URL: http://www.vse.cz/polek/download.php?jnl=aop&pdf=239.pdf
    Download Restriction: free of charge

    File URL: http://www.vse.cz/aop/239
    Download Restriction: free of charge

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    harmonization; International accounting standards (IAS/IFRS); endorsement mechanism; EU Regulation; EU Directive; harmonizace; Mezinárodní účetní standardy (IAS/IFRS); schvalovací mechanismus; nařízení EU; směrnice EU;

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlaop:v:2004:y:2004:i:1:id:239:p:12-21. See general 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: (Frantisek Sokolovsky). General contact details of provider: http://edirc.repec.org/data/uevsecz.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.