The Adoption of International Accounting Standards in the European Union
Posted: 16 Mar 2005
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: IASB, European Union
JEL Classification: M41, M44, M47
Suggested Citation: Suggested Citation
Whittington, Geoffrey, The Adoption of International Accounting Standards in the European Union. Available at SSRN: https://ssrn.com/abstract=677281
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