Modern History of Accounting in Europe
This book analyzes accounting in selected European countries, particularly under the influence of the European Accounting Directives, and explains the historical development. It discusses the legal, economic and social factors that have contributed to the differences and similarities in the individu...
Wedi'i Gadw mewn:
| Fformat: | Online |
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| Iaith: | Saesneg |
| Cyhoeddwyd: |
FAU University Press
2026
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| Pynciau: | |
| Mynediad Ar-lein: | ONIX_20260106T140303_9783961478293_63 |
| Tagiau: |
Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!
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| _version_ | 1869516013886767104 |
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| collection | Directory of Open Access Books |
| description | This book analyzes accounting in selected European countries, particularly under the influence of the European Accounting Directives, and explains the historical development. It discusses the legal, economic and social factors that have contributed to the differences and similarities in the individual countries. The book quantifies the accounting systems in the Member States along two dimensions – the conflict between prudent and realistic views of a company (measurement requirements) and the trade-off between the benefits of detailed reporting and its costs (disclosure requirements). It also examines the introduction of IAS/IFRS in Europe, audit requirements and the recent emergence of sustainability reporting as a complement to financial reporting. |
| format | Online |
| id | doab-20.500.12854ir-170767 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | FAU University Press |
| publisherStr | FAU University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1707672026-01-07T05:08:13Z Modern History of Accounting in Europe Kirsch, Robert J. Henselmann, Klaus Rechtsvergleich Europäische Gemeinschaften International Accounting Standards Rechnungslegung Europäische Union Jahresabschluss International Financial Reporting Standards Nachhaltigkeit Wirtschaftsprüfung thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCR Financial reporting, financial statements thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNP Financial law: general::LNPA Accounting and auditing law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAM Comparative law thema EDItEUR::N History and Archaeology::NH History::NHD European history This book analyzes accounting in selected European countries, particularly under the influence of the European Accounting Directives, and explains the historical development. It discusses the legal, economic and social factors that have contributed to the differences and similarities in the individual countries. The book quantifies the accounting systems in the Member States along two dimensions – the conflict between prudent and realistic views of a company (measurement requirements) and the trade-off between the benefits of detailed reporting and its costs (disclosure requirements). It also examines the introduction of IAS/IFRS in Europe, audit requirements and the recent emergence of sustainability reporting as a complement to financial reporting. 2026-01-07T05:08:12Z 2026-01-07T05:08:12Z 2026-01-06T13:14:09Z 2025 book ONIX_20260106T140303_9783961478293_63 https://library.oapen.org/handle/20.500.12657/109636 9783961478293 9783961478286 https://directory.doabooks.org/handle/20.500.12854/170767 eng open access image/jpeg Attribution 4.0 International https://library.oapen.org/bitstream/20.500.12657/109636/1/9783961478293.pdf FAU University Press 10.25593/978-3-96147-829-3 10.25593/978-3-96147-829-3 2c600dea-eece-4066-87be-da335e323fdb 9783961478293 9783961478286 AG Universitätsverlage 756 Erlangen open access |
| spellingShingle | Rechtsvergleich Europäische Gemeinschaften International Accounting Standards Rechnungslegung Europäische Union Jahresabschluss International Financial Reporting Standards Nachhaltigkeit Wirtschaftsprüfung thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCR Financial reporting, financial statements thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNP Financial law: general::LNPA Accounting and auditing law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAM Comparative law thema EDItEUR::N History and Archaeology::NH History::NHD European history Modern History of Accounting in Europe |
| title | Modern History of Accounting in Europe |
| title_full | Modern History of Accounting in Europe |
| title_fullStr | Modern History of Accounting in Europe |
| title_full_unstemmed | Modern History of Accounting in Europe |
| title_short | Modern History of Accounting in Europe |
| title_sort | modern history of accounting in europe |
| topic | Rechtsvergleich Europäische Gemeinschaften International Accounting Standards Rechnungslegung Europäische Union Jahresabschluss International Financial Reporting Standards Nachhaltigkeit Wirtschaftsprüfung thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCR Financial reporting, financial statements thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNP Financial law: general::LNPA Accounting and auditing law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAM Comparative law thema EDItEUR::N History and Archaeology::NH History::NHD European history |
| topic_facet | Rechtsvergleich Europäische Gemeinschaften International Accounting Standards Rechnungslegung Europäische Union Jahresabschluss International Financial Reporting Standards Nachhaltigkeit Wirtschaftsprüfung thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCR Financial reporting, financial statements thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNP Financial law: general::LNPA Accounting and auditing law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAM Comparative law thema EDItEUR::N History and Archaeology::NH History::NHD European history |
| url | ONIX_20260106T140303_9783961478293_63 |