Current trends of financial reporting in the European Union

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.

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Year of publication:	2012
Authors:	SABAU, Lucian Ioan
Published in:	Anale. Seria Stiinte Economice. Timisoara. - Facultatea de Ştiinţe Economice. - Vol. XVIII.2012, May, p. 323-329
Publisher:	Facultatea de Ştiinţe Economice
Subject:	accounting information \| financial reporting \| standardization \| comparability \| modernization

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Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010641555