, global trends are underlying the need for linking multiple local and national accounting standards to support global … accounting standards for depicting opinions and perceptions of interested actors through a direct interview with 35 experts … including, economists, accounting experts, tax inspectors, and businessmen. The research shows the existence of a divergent …

rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS …The evolution of accounting regulations in the EU -- Germany -- United Kingdom -- France -- Italy -- Spain -- Denmark …-down for impairment losses -- Accounting for Capital and Reserves, OCI and Profit Distribution -- Income taxes in financial …