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Regulation of the European Accounting from the perspective of international harmonization


  • Marcela Žárová


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

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    More about this item


    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


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