國立高雄大學圖資館 |

Language: English

Back to Search results for [ subject:"Industries." ]

The European harmonization of National Accounting Rulesthe application of Directive 2013/34/EU in Europe /

Record Type:	Electronic resources : Monograph/item
Title/Author:	The European harmonization of National Accounting Rulesedited by Alberto Incollingo, Andrea Lionzo.
Reminder of title:	the application of Directive 2013/34/EU in Europe /
other author:	Incollingo, Alberto.
Published:	Cham :Springer International Publishing :2023.
Description:	xvi, 328 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	AccountingStandardsEuropean Union countries.
Online resource:	https://doi.org/10.1007/978-3-031-42931-6
ISBN:	9783031429316$q(electronic bk.)

The European harmonization of National Accounting Rulesthe application of Directive 2013/34/EU in Europe /
The European harmonization of National Accounting Rulesthe application of Directive 2013/34/EU in Europe /[electronic resource] :edited by Alberto Incollingo, Andrea Lionzo. - Cham :Springer International Publishing :2023. - xvi, 328 p. :ill., digital ;24 cm. - SIDRE series in accounting and business administration,2662-9887. - SIDRE series in accounting and business administration..

The evolution of accounting regulations in the EU -- Germany -- United Kingdom -- France -- Italy -- Spain -- Denmark -- Sweden -- The Netherlands -- Objectives, overriding principles and relevance -- Financial statements layouts -- Write-down for impairment losses -- Accounting for Capital and Reserves, OCI and Profit Distribution -- Income taxes in financial statements -- Non-financial reporting in the European Union: current issues and prospects -- Private firm accounting in the EU: still an incomplete and fragmented picture.

With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards. This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies. In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting) More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model.

ISBN: 9783031429316$q(electronic bk.)

Standard No.: 10.1007/978-3-031-42931-6doiSubjects--Topical Terms:

965837
Accounting
--Standards--European Union countries.

LC Class. No.: HF5616.E8

Dewey Class. No.: 352.439094

The European harmonization of National Accounting Rulesthe application of Directive 2013/34/EU in Europe /
LDR:03502nmm a2200337 a 4500 001 654803
003 DE-He213
005 20240201214332.0
006 m d
007 cr nn 008maaau
008 240524s2023 sz s 0 eng d
020 $a 9783031429316$q(electronic bk.)
020 $a 9783031429309$q(paper)
024 7 $a 10.1007/978-3-031-42931-6 $2 doi
035 $a 978-3-031-42931-6
040 $a GP $c GP
041 0 $a eng
050 4 $a HF5616.E8
072 7 $a KFC $2 bicssc
072 7 $a BUS001040 $2 bisacsh
072 7 $a KFC $2 thema
082 0 4 $a 352.439094 $2 23
090 $a HF5616.E8 $b E89 2023
245 0 4 $a The European harmonization of National Accounting Rules $h [electronic resource] : $b the application of Directive 2013/34/EU in Europe / $c edited by Alberto Incollingo, Andrea Lionzo.
260 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2023.
300 $a xvi, 328 p. : $b ill., digital ; $c 24 cm.
490 1 $a SIDRE series in accounting and business administration, $x 2662-9887
505 0 $a The evolution of accounting regulations in the EU -- Germany -- United Kingdom -- France -- Italy -- Spain -- Denmark -- Sweden -- The Netherlands -- Objectives, overriding principles and relevance -- Financial statements layouts -- Write-down for impairment losses -- Accounting for Capital and Reserves, OCI and Profit Distribution -- Income taxes in financial statements -- Non-financial reporting in the European Union: current issues and prospects -- Private firm accounting in the EU: still an incomplete and fragmented picture.
520 $a With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards. This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies. In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting) More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model.
650 0 $a Accounting $x Standards $z European Union countries. $3 965837
650 0 $a Accounting $x Law and legislation $z European Union countries. $3 965838
650 1 4 $a Accounting. $3 200440
650 2 4 $a Financial Accounting. $3 747531
650 2 4 $a Business Law. $3 761345
650 2 4 $a Industries. $3 180066
700 1 $a Incollingo, Alberto. $3 965834
700 1 $a Lionzo, Andrea. $3 965835
710 2 $a SpringerLink (Online service) $3 273601
773 0 $t Springer Nature eBook
830 0 $a SIDRE series in accounting and business administration. $3 965836
856 4 0 $u https://doi.org/10.1007/978-3-031-42931-6
950 $a Economics and Finance (SpringerNature-41170)