Český finanční a účetní časopis 2006(2):15-24 | DOI: 10.18267/j.cfuc.143

Instruments of the Accounting Regulatory System and its Development beyond 2005

Marcela Žárová
Doc. Ing. Marcela Žárová, CSc. - docentka; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <zarova@vse.cz>.

In each European country the rules that govern financial reporting are made up of a law, standards, the rules of other bodies and interpretations by experts. As the rules are also specific to the country, each European country has its own system for the regulation of financial reporting. EC Regulation on the Application of international accounting standards has introduced new categories into European countries regulation system since 2005: external rule-makers and endorsement mechanism.

Keywords: Regulation; Endorsement; Financial reporting.
JEL classification: M41

Published: June 1, 2006  Show citation

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Žárová, M. (2006). Instruments of the Accounting Regulatory System and its Development beyond 2005. Czech Financial and Accounting Journal, 2006(2), 15-24. doi: 10.18267/j.cfuc.143
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    References

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