IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-319-49559-0_33.html
   My bibliography  Save this book chapter

Reasons for Differences in European Financial Reporting

In: New Trends in Finance and Accounting

Author

Listed:
  • Marcela Žárová

    (University of Economics, Prague)

Abstract

Despite the fact that European-listed companies adopted IFRS since 2005 for their consolidated accounts at least, European countries have all retained their national accounting systems. This paper brings comparison of two approaches in financial reporting based on legal systems. Facts that come from the comparison of British approach against Continental European one not necessarily bring a clear view which approach is better. Therefore, there should be considered the question of whether the state or the accountancy profession should be the strongest influence in determining the rules and practice of financial reporting.

Suggested Citation

  • Marcela Žárová, 2017. "Reasons for Differences in European Financial Reporting," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 355-360, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-49559-0_33
    DOI: 10.1007/978-3-319-49559-0_33
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbchp:978-3-319-49559-0_33. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.