文章基本信息

标题：THE CONSEQUENCES OF THE NEW EU ACCOUNTING DIRECTIVE ON FINANCIAL REPORTING
本地全文：下载
作者：MARIAN SOCOLIUC ; VERONICA GROSU
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
卷号：1
期号：2
页码：46-51
语种：English
出版社：Academica Brâncuşi
摘要：The objective of this paper is to analyse the EU accounting related legislation as a consequence of the introduction of the new European Directive, i.e. Directive 34 of the EC, changing the 4th and the 7th Directive of the EU. These accounting updates will mostly be of the technical and accounting type and will particularly be directed at the financial statements of different sized companies. Therefore, in light of these recent developments, we have herein focused on the current accounting system applied in the EU, which comprises the IAS/IFRS standards and the existing national regulations and is changed by the implementation of the EEC accounting directives.