LEADER 04427nam 22006255 450 001 9910831013203321 005 20251008160423.0 010 $a9783031429316 010 $a3031429311 024 7 $a10.1007/978-3-031-42931-6 035 $a(MiAaPQ)EBC31102389 035 $a(Au-PeEL)EBL31102389 035 $a(CKB)30181656900041 035 $a(OCoLC)1424753949 035 $a(DE-He213)978-3-031-42931-6 035 $a(EXLCZ)9930181656900041 100 $a20240201d2023 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe European Harmonization of National Accounting Rules $eThe Application of Directive 2013/34/EU in Europe /$fedited by Alberto Incollingo, Andrea Lionzo 205 $a1st ed. 2023. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2023. 215 $a1 online resource (340 pages) 225 1 $aSIDREA Series in Accounting and Business Administration,$x2662-9887 311 08$aPrint version: Incollingo, Alberto. The European Harmonization of National Accounting Rules Cham : Springer International Publishing AG,c2024 9783031429309 327 $aThe evolution of accounting regulations in the EU -- Germany -- United Kingdom -- France -- Italy -- Spain -- Denmark -- Sweden -- The Netherlands -- Objectives, overriding principles and relevance -- Financial statements layouts -- Write-down for impairment losses -- Accounting for Capital and Reserves, OCI and Profit Distribution -- Income taxes in financial statements -- Non-financial reporting in the European Union: current issues and prospects -- Private firm accounting in the EU: still an incomplete and fragmented picture. 330 $aWith Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards. This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies. In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting). More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model. 410 0$aSIDREA Series in Accounting and Business Administration,$x2662-9887 606 $aAccounting 606 $aCommercial law 606 $aIndustries 606 $aAccounting 606 $aFinancial Accounting 606 $aBusiness Law 606 $aIndustries 615 0$aAccounting. 615 0$aCommercial law. 615 0$aIndustries. 615 14$aAccounting. 615 24$aFinancial Accounting. 615 24$aBusiness Law. 615 24$aIndustries. 676 $a346.2406648 700 $aIncollingo$b Alberto,$00 701 $aLionzo$b Andrea$0280489 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910831013203321 996 $aThe European Harmonization of National Accounting Rules$93970438 997 $aUNINA