The Evolution of Financial Statements Regulations in the Main European Countries

Paul André; Roberto Di Pietra

doi:10.1007/978-3-031-42931-6_1

The Evolution of Financial Statements Regulations in the Main European Countries

Paul André
, Roberto Di Pietra^*

^*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceeding › Chapter in a book

1 Citation (Scopus)

Abstract

In the context of corporate reporting within the member states of the European Union (EU), the European Commission (EC) establishes regulations and Directives. Once approved at the EU level, each member State must transpose directives into their national legislation. In recent years, the EC has undertaken three significant projects: (1) adopted the International Accounting Standards/International Financial Report Standards (IAS/IFRS) framework of the International Accounting Standards Board (IASB) for financial reporting of certain undertakings, (2) developed Non-Financial Reporting (NFR) requirements and (3) adopted the International Auditing Standards (IAudS ) audit standards of the International Auditing and Assurance Standards Board (IAASB). This chapter focuses on the first two which deal with corporate reporting.

Original language	English
Title of host publication	SIDREA Series in Accounting and Business Administration
Publisher	Springer Nature Switzerland AG
Pages	1-22
Number of pages	22
DOIs	https://doi.org/10.1007/978-3-031-42931-6_1
Publication status	Published - 2023

Publication series

Name	SIDREA Series in Accounting and Business Administration
Volume	Part F2258
ISSN (Print)	2662-9879
ISSN (Electronic)	2662-9887

Bibliographical note

Publisher Copyright:
© The Author(s), under exclusive license to Springer Nature Switzerland AG 2023.

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10.1007/978-3-031-42931-6_1

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The Evolution of Financial Statements Regulations in the Main European Countries. / André, Paul; Di Pietra, Roberto.
SIDREA Series in Accounting and Business Administration. Springer Nature Switzerland AG, 2023. p. 1-22 (SIDREA Series in Accounting and Business Administration; Vol. Part F2258).

Research output: Chapter in Book/Report/Conference proceeding › Chapter in a book

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The Evolution of Financial Statements Regulations in the Main European Countries

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