Pubblicazioni

Autori:

Ghitti, Marco; Pugliese, Amedeo; Rossignoli, Francesca

Titolo:

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"

Anno:

2023

Tipologia prodotto:

Contributo in volume (Capitolo o Saggio)

Tipologia ANVUR:

Contributo in volume (Capitolo o Saggio)

Lingua:

Inglese

Formato:

A Stampa

Titolo libro:

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

Casa editrice:

Springer

ISBN:

9783031429316

Intervallo pagine:

267-279

Parole chiave:

Accounting harmonisation; Capital and Reserves; OCI; Profit Distribution

Breve descrizione dei contenuti:

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).

Pagina Web:

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

Id prodotto:

136728

Handle IRIS:

11562/1115947

ultima modifica:

22 dicembre 2023

Citazione bibliografica:

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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