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The Accounting Standards Regime

Shawn Donnelly

in The Regimes of European Integration: Constructing Governance of the Single Market

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199579402
eISBN:
9780191723087
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199579402.003.0010
Subject:
Political Science, European Union, International Relations and Politics

This chapter shows how the EU decided to adopt International Accounting Standards (IAS) from the International Accounting Standards Board (IASB) as official EU reporting standards, after most ... More


The EU and International Accounting and Auditing Standards

Lucia Quaglia

in The European Union and Global Financial Regulation

Published in print:
2014
Published Online:
August 2014
ISBN:
9780199688241
eISBN:
9780191767517
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199688241.003.0006
Subject:
Political Science, European Union

The regulatory capacity of the EU in accounting was very limited until 2002, when the EU decided to download international accounting standards through an endorsement process. By contrast, the US had ... More


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