Accounting Regulation in Europe [Hardcover]

This book 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.Preface Introduction Belgium Denmark France Germany Greece Ireland Italy The Netherlands Portugal Spain The United Kingdom Accounting Regulation in EuropeWILLEM BUIJINK Rijksuniversteit Limburg, Maastricht, The NetherlandsEDWARD CAHILL University College Cork, IrelandLEANDRO CANIBANO Universidad Autonoma de Madrid, SpainJOSE LUIS CEA Universidad Automona de Madrid, SpainMERETE CHRISTIANSEN Handelshojskolen i Kobenhaven, DenmarkROB EKEN Rijksuniversteit Limburg, Maastricht, The NetherlandsLEONOR FERNANDES FERREIRA Universidade Tecnica de Lisboa, PortugalANTHONY HOPWOOD University of Oxford, EnglandJOHN FLOWER Centre for Research in European Accounting, BrusselsEVELYNE LANDE Conservatoire National des Arts et Metiers, Paris, FranceCHRISTIAN LEFEBVRE Katholieke Universiteit Leuven, BelgiumSTUART McLEAY University of Wales, BangorLIEVE VAN NUFFEL Katholieke Universiteit Leuven, BelgiumDIETER ORDELHEIDE J.W.Goethe Universitat Frankfurt-am-Main, GermanyPEDRO REGOJO Escola de Direccao e Negocios, Lisbon, PortugalANGELA RECCABONI Universita degli Studi di Siena, ItalyJEAN-CLAUDE SCHEID Conservatoire National des Arts et Metiers, Paris, FranceGEORGES VENIERIS Athens University of Economics and Business, GreeceHOLGAR VIETEN Londson School of Economics, England