Publications

Authors:

Ghitti, Marco; Pugliese, Amedeo; Rossignoli, Francesca

Title:

The European Harmonization of National Accounting Rules. The Application of Directive 2013/34/EU in Europe. Chapter: "Accounting for Capital and Reserves, OCI and Profit Distribution"

Year:

2023

Type of item:

Contributo in volume (Capitolo o Saggio)

Tipologia ANVUR:

Contributo in volume (Capitolo o Saggio)

Language:

Inglese

Format:

A Stampa

Book Title:

The European Harmonization of National Accounting Rules. The Application of Directive 2013/34/EU in Europe

Publisher:

Springer

ISBN:

9783031429316

Page numbers:

267-279

Keyword:

Accounting harmonisation; Capital and Reserves; OCI; Profit Distribution

Short description of contents:

One of the discerning features of the process leading to the passing of the Directive 2013/34/EU on ‘the annual financial statements, consolidated financial statements and the related reports of certain types of undertakings’ (i.e. the EU-D-34/2013 from now onwards) was the attempt to balance the need for a unified set of accounting rules and principles that would homogenise accounting practices of smaller and private firms in the EU, while allowing national legislators to exert enough flexibility to adapt the national general accounting principles to the specific features of the firms and the national economy (Andre`, 2017).

Web page:

https://link.springer.com/book/9783031429309

Product ID:

136728

Handle IRIS:

11562/1115947

Last Modified:

December 22, 2023

Bibliographic citation:

Ghitti, Marco; Pugliese, Amedeo; Rossignoli, Francesca, The European Harmonization of National Accounting Rules. The Application of Directive 2013/34/EU in Europe. Chapter: "Accounting for Capital and Reserves, OCI and Profit Distribution" The European Harmonization of National Accounting Rules. The Application of Directive 2013/34/EU in Europe , Springer , 2023 , pp. 267-279

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