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- W2095482326 abstract "Considering the growing importance of capital markets for corporate financing and operating in the common currency environment, the European Commission developed an ambitious action plan integrating the financial services markets within the European Union (EU). In the area of financial reporting, the action plan proposed an unprecedented approach that all EU listed companies report under the same accounting framework. Consequently, a new Regulation was approved requiring EU listed companies to prepare consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) for years beginning on or after January 1, 2005. The objective of this paper is to look back at the accounting harmonization process in the EU leading to this Regulation. The reasons behind the decision to make IFRS compulsory are explored in the broader context of the EU market reforms. The paper also presents a forward look into the implementation issues and implications of the new accounting strategy for the European Union and beyond." @default.
- W2095482326 created "2016-06-24" @default.
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- W2095482326 date "2005-11-03" @default.
- W2095482326 modified "2023-09-23" @default.
- W2095482326 title "Antecedents and Expected Outcomes of the New Accounting Regulation in the European Union" @default.
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