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