European Financial Reporting
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Himself a European practitioner and instructor of accounting, Flower examines a number of aspects of the financial reporting there that he has selected for their topicality. He focuses on Western Europe, the national characteristics of financial reporting and its diversity, and efforts by the European Union and the International Accounting Standards Boards to harmonize practices and standards. Among specific topics are different European approaches to the functions of the financial statements, the national regulatory system, the impact of Enron, and Europe's contribution to financial reporting. Annotation ©2004 Book News, Inc., Portland, OR
1The enterprises of Europe12The functions of the financial statements : different European approaches293Regulation464The national system for the regulation of financial reporting685The European Union and harmonisation976The IASB and globalisation1297The EU versus the IASB versus the USA1528Convergence1769The impact of Enron19310Europe's contribution to financial reporting226
