The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states
One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importanc...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2015-12-01
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| Series: | Financial Theory and Practice |
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| Online Access: |
http://fintp.ijf.hr/upload/files/ftp/2015/4/mamic_sacer.pdf
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