The Changeover to International Accounting Standards in Europe (Zusammenfassung)

The process of harmonising financial reporting will reach a climax in 2005 when approximately 7.000 listed EU companies will have to issue consolidated financial statements in conformity with international accounting standards. This article analyses the financial reporting strategies developed by the European Commission and the instruments used to achieve better quality, including greater comparability internationally, of financial statements. Several surveys indicate that the changeover to international standards is supported by the business community, despite the consequences of having stricter accounting standards which will also be enforced more vigorously than at present.

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