Overview

This work describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.

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WILLEM BUIJINK Rijksuniversteit Limburg, Maastricht, The Netherlands EDWARD CAHILL University College Cork, Ireland LEANDRO CANIBANO Universidad Autonoma de Madrid, Spain JOSE LUIS CEA Universidad Automona de Madrid, Spain MERETE CHRISTIANSEN Handelshojskolen i Kobenhaven, Denmark ROB EKEN Rijksuniversteit Limburg, Maastricht, The Netherlands LEONOR FERNANDES FERREIRA Universidade Tecnica de Lisboa, Portugal ANTHONY HOPWOOD University of Oxford, England JOHN FLOWER Centre for Research in European Accounting, Brussels EVELYNE LANDE Conservatoire National des Arts et Metiers, Paris, France CHRISTIAN LEFEBVRE Katholieke Universiteit Leuven, Belgium STUART McLEAY University of Wales, Bangor LIEVE VAN NUFFEL Katholieke Universiteit Leuven, Belgium DIETER ORDELHEIDE J.W.Goethe Universitat Frankfurt-am-Main, Germany PEDRO REGOJO Escola de Direccao e Negocios, Lisbon, Portugal ANGELA RECCABONI Universita degli Studi di Siena, Italy JEAN-CLAUDE SCHEID Conservatoire National des Arts et Metiers, Paris, France GEORGES VENIERIS Athens University of Economics and Business, Greece HOLGAR VIETEN Londson School of Economics, England

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