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.
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Non-Financial Reporting in the European Union: Current Issues and Prospects
págs. 293-309
Private Firm Accounting in the EU: Still an Incomplete and Fragmented Picture
págs. 313-327
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