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Instruments of the Accounting Regulatory System and its Development beyond 2005
[Nástroje regulačního systému účetnictví a jeho vývoj od roku 2005]

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  • Marcela Žárová

Abstract

In each European country the rules that govern financial reporting are made up of a law, standards, the rules of other bodies and interpretations by experts. As the rules are also specific to the country, each European country has its own system for the regulation of financial reporting. EC Regulation on the Application of international accounting standards has introduced new categories into European countries regulation system since 2005: external rule-makers and endorsement mechanism.

Suggested Citation

  • Marcela Žárová, 2006. "Instruments of the Accounting Regulatory System and its Development beyond 2005 [Nástroje regulačního systému účetnictví a jeho vývoj od roku 2005]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(2), pages 15-24.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:2:id:143:p:15-24
    DOI: 10.18267/j.cfuc.143
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    More about this item

    Keywords

    Regulation; Endorsement; Financial reporting; Regulace; Schvalování; Účetní výkaznictví;
    All these keywords.

    JEL classification:

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

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