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Scotch Over Bourbon1: How British Principles of Accounting Became the Norm for Financial Reporting in Europe

In: The European Enterprise

Author

Listed:
  • Isabelle Lescent-Giles

    (Sorbonne University
    Columbia University)

Abstract

The creation of the European Economic Community in 1957 triggered a long and painful process of economic integration, at first from the bottom up, through increased exchanges of goods, people and capital, then from the top down, with a renewed move towards common standards from the late 1970s. The euro was the most visible sign of increasing harmonisation. But equally important for European firms was the introduction in 2005 of a set of common accounting standards to ease comparisons between European firms and pave the way for more cross border takeovers.

Suggested Citation

  • Isabelle Lescent-Giles, 2008. "Scotch Over Bourbon1: How British Principles of Accounting Became the Norm for Financial Reporting in Europe," Springer Books, in: Harm G. Schröter (ed.), The European Enterprise, pages 81-95, Springer.
    • Handle: RePEc:spr:sprchp:978-3-540-74038-4_6
    DOI: 10.1007/978-3-540-74038-4_6
    as

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