The adoption of International Accounting Standards in the European Union

1 January 2005

journal article
Published by Taylor & Francis in European Accounting Review

Vol. 14 (1) , 127-153
https://doi.org/10.1080/0963818042000338022

Abstract

This paper discusses the IASB's process of developing accounting standards for adoption by listed companies within the European Union. Issues addressed include the structure of the IASB, its role as a global standard setter and its programme. Particular attention is given to two topics that are both controversial and important, accounting for financial instruments and reporting financial performance.

Keywords

STRUCTURE
INSTRUMENTS
IASB
ACCOUNTING STANDARDS
UNION
CONTROVERSIAL
LISTED
SETTER

This publication has 1 reference indexed in Scilit:

Reporting Financial Performance
Accounting Horizons, 2004