Overview

Due to the increase in the international competition for capital, the demand for internationally comparable accounting norms has received a new impetus. The previous aim was a European-wide gradual convergence on the European and national levels but now European legislators are striving for a standardization of European Accounting Law based on the International Financial Reporting Standards (IFRS) as set forth by the International Accounting Standards Board (IASB). Against this backdrop, an analysis of the demands of European Account Law on foreign accounting systems is presented in this work.

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9781282073791

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Anschlie end ist somit festzuhalten, dass die Dissertation aufgrund ihrer anregenden, fortschrittlichen Vorschl ge hinsichtlich der Fortentwicklung des Europ ischen Finanzrechts, dem an dieser Problematik interessierten Leser, empfohlen werden kann. Jana Neuland in: BFuP 6/2011

Author Information

Kati Beckmann, Freshfields Bruckhaus Deringer LLP, London, GB.

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