Corporate Financial Reporting and Regulation in the European Union
The EU has for a long time strived to harmonize the financial disclosure of companies headquartered in the EU member states. However, financial reporting in these states continues to differ, reflecting the ongoing role of national accounting traditions and regulatory structures. This chapter surveys both the areas where rules have been harmonized and those where national differences remain. The discussion highlights many of the issues that likely to arise in efforts to achieve harmonized rules on a global scale.
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