Abstract
2005 is a watershed year for the application of International Accounting Standards (1ASs) in the European Union. From the first of January this year, all listed European companies must prepare their consolidated accounts using IASs or International Financial Reporting Standards (IFRSs). This requirement represents a quantum leap in the use of a single consistent set of accounting standards for capital markets in the European Union.
Recommended Citation
Alexander Schaub,
The Use of International Accounting Standards in the European Union,
25
Nw. J. Int'l L. & Bus.
609
(2005).
https://scholarlycommons.law.northwestern.edu/njilb/vol25/iss3/26
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