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Accounting and the European single currency

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  • Soledad Moya
  • Antonio Somoza
  • Josep Vallverdú

Abstract

This paper considers some accounting problems in the period leading up to the introduction of the European single currency, the euro. Taking into account two different scenarios regarding the economic and monetary union (EMU) from its first stage, different aspects concerning the area of accounting have been revised. These include exchange differences, financial states comparison, financial states conversion, increase in capital, discriminatory treatment of active and passive monetary and nonmonetary assets, accounting records, annual accounts or rounding. This paper will point out some of the problematic areas that may arise from the introduction of the euro. Although several aspects have been taken into account, as the EMU approaches, many other issues will need to be discussed. Copyright International Atlantic Economic Society 2000

Suggested Citation

  • Soledad Moya & Antonio Somoza & Josep Vallverdú, 2000. "Accounting and the European single currency," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 6(4), pages 763-770, November.
    • Handle: RePEc:kap:iaecre:v:6:y:2000:i:4:p:763-770:10.1007/bf02295386
    DOI: 10.1007/BF02295386
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