Differences between IFRS and the EU accounting directives were significant. After many amendments, IFRS compliant financial statements and financial statements drawn up according to the new Directive share some principles, but remain at variance in other parts where the two accounting models still continue to show differences. In the Chapter, differences and similarities between the two accounting models are analyzed, in a constructive criticism approach.
Chapter 2 - IAS/IFRS and the New Directive 2013/34/Eu from the Accounting Perspective
BUSSO, Donatella
2016-01-01
Abstract
Differences between IFRS and the EU accounting directives were significant. After many amendments, IFRS compliant financial statements and financial statements drawn up according to the new Directive share some principles, but remain at variance in other parts where the two accounting models still continue to show differences. In the Chapter, differences and similarities between the two accounting models are analyzed, in a constructive criticism approach.
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