The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries

@article{Andr2017TheRA,
  title={The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries},
  author={P. Andr{\'e}},
  journal={Accounting in Europe},
  year={2017},
  volume={14},
  pages={1 - 12}
}
  • P. André
  • Published 2017
  • Business
  • Accounting in Europe
Abstract I present a summary and analysis of a series of papers from this special issue of Accounting in Europe that examine the role and current status of International Financial Reporting Standard (IFRS) in the completion of National Accounting Rules applicable to large ‘non-listed in a regulated market’ non-financial undertakings trading for gain in 25 European countries following the recent implementation of the new European Accounting Directive 2013/34/EU. IFRS has had a varying degree of… Expand
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Abstract The aim of this paper is to characterize the extent to which International Financial Reporting Standards (IFRS) is used as a reference point for national accounting rules in the CzechExpand
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland
Abstract We examine the extent to which International Financial Reporting Standards (IFRSs) are used as a reference point and as a basis for the development of accounting standards in the Republic ofExpand
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the UK
Abstract Drawing on secondary data, we examine the transposition of the Accounting Directive 2013 into UK GAAP with a specific focus on references to IFRS. The process involved consultation andExpand
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Croatia
Abstract We examine the changes in Croatian accounting regulation, in the context of 2013/34/EU Directive implementation and analyse indirect effects of IFRS on national reporting regulation forExpand
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France
Abstract In France, the European accounting directive has been implemented via a decree and a ministerial order, issued without any public consultation and which led to an amendment of the CommercialExpand
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania
Abstract Romanian accounting rules (RAR) had followed a convergence process with International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) since 1999, and the level ofExpand
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France
In France, the European accounting directive has been implemented via a decree and a ministerial order, issued without any public consultation and which led to an amendment of the Commercial Code andExpand
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Italy
Abstract We examine the recent changes that have affected the Italian accounting scenario after the adoption of the IFRS and the enactment of the European accounting system. In particular, we haveExpand
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Netherlands
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