Zakonodavni okvir financijskog izvještavanja poslovnih subjekata u Republici Hrvatskoj i EU

Za Hrvatsku

pogledajte odgovor pod brojem: 1675 - Zakonska regulativa financijskog izvještavanja u Republici Hrvatskoj

Za EU

EBSCO Host (pristup u GISKO ili putem CARNet Centra za online baze - Proxy):

1. Van Hulle, K.: Harmonization of accounting standards in the EC. // European Accounting Review. Sep93, Vol. 2 Issue 2, p387-396
2. Huifa Chen; Qingliang Tang; Yihong Jiang; Zhijun Lin: The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union. // Journal of International Financial Management & Accounting. Autumn2010, Vol. 21 Issue 3, p220-278
3. Whittington, Geoffrey: The adoption of International Accounting Standards in the European Union. // European Accounting Review. May2005, Vol. 14 Issue 1, p127-153
4. DEWING, IAN; RUSSELL, PETER O.: Financial Integration in the EU: the First Phase of EU Endorsement of International Accounting Standards. // Journal of Common Market Studies. Mar2008, Vol. 46 Issue 2, p243-264
5. Schaub, Alexander: The Use of International Accounting Standards in the European Union. // Northwestern Journal of International Law & Business. Spring2005, Vol. 25 Issue 3, p609-629
6. Aubert, François; Grudnitski, Gary: The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe. // Journal of International Financial Management & Accounting. Spring2011, Vol. 22 Issue 1, p1-26. 26p

ScienceDirect (pristup u GISKO ili putem CARNet Centra za online baze - Proxy):

1. Ulf Luthardt, Jochen Zimmermann: A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis, // Research in Accounting Regulation, Volume 21, Issue 2, October 2009, Pages 79-88
2. Alberto Quagli, Paola Paoloni: How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire. // Advances in Accounting, Volume 28, Issue 1, June 2012, Pages 147-156
3. Marta Macías, Flora Muiño: Examining dual accounting systems in Europe // The International Journal of Accounting, Volume 46, Issue 1, March 2011, Pages 51-78
4. Eve Chiapello, Karim Medjad: An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy // Critical Perspectives on Accounting, Volume 20, Issue 4, May 2009, Pages 448-468

Izvori na internetu (25.09.2011.):

1. Accounting standards: Commission adopts consolidated text of IFRS applicable in the EU
2. IAS / IFRS Standards and Interpretations: The EU endorsement status report
3. EU: Regulation on the IFRS endorsement process