Firstly, paragraphs 2, 3 and 4 will explain the sweeping and far-reaching changes in the EU accounting legislation. Secondly, paragraph 5 will illustrate the strong effects of fair value and other valuation methods, which are alternatives to the historical cost method. Thirdly, paragraph 6 will address the problems arising from the complex interaction between fair value accounting (and the detection of unrealized gains) and the system of creditors’ protection based on share capital.
The unfinished harmonization of the accounting law in the EU
Strampelli, Giovanni;Passador, Maria Lucia
2016
Abstract
Firstly, paragraphs 2, 3 and 4 will explain the sweeping and far-reaching changes in the EU accounting legislation. Secondly, paragraph 5 will illustrate the strong effects of fair value and other valuation methods, which are alternatives to the historical cost method. Thirdly, paragraph 6 will address the problems arising from the complex interaction between fair value accounting (and the detection of unrealized gains) and the system of creditors’ protection based on share capital.
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