Jump to ContentJump to Main Navigation
Worldwide Financial ReportingThe Development and Future of Accounting Standards$
Users without a subscription are not able to see the full content.

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

Print publication date: 2006

Print ISBN-13: 9780195305838

Published to Oxford Scholarship Online: February 2006

DOI: 10.1093/0195305833.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 26 January 2021

 Corporate Financial Reporting and Regulation in the European Union

 Corporate Financial Reporting and Regulation in the European Union

(p.134) 7 Corporate Financial Reporting and Regulation in the European Union
Worldwide Financial Reporting

George J. Benston (Contributor Webpage)

Michael Bromwich (Contributor Webpage)

Robert E. Litan (Contributor Webpage)

Alfred Wagenhofer (Contributor Webpage)

Oxford University Press

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.

Keywords:   European Union, financial services action plan, accounting standards, auditing, enforcement

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .