The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

Ivana Mamić-Sačer
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引用次数: 8

Abstract

One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.
欧盟成员国的会计监管框架和会计准则制定机构
21世纪会计的主要特征之一是协调和标准化。欧洲议会和欧洲理事会第1606/2002号条例协调了欧盟某些公司的财务报告。然而,国家会计原则对财务报告是非常重要的。本研究的主要目的是调查一般公认会计原则的应用,监管会计框架和欧盟成员国的标准制定机构。这些会计问题的分析是针对所有28个欧盟成员国进行的。结果表明,欧盟成员国通过单独的会计法案或在公司法案中实施主要会计问题。一些欧盟成员国没有国家会计准则,国家会计原则被纳入公司法和会计法。然而,在几乎一半的成员国中,国家会计准则制定机构是政府组织。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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