United Kingdom

Cascino, Stefano

(2024) United Kingdom In: The European Harmonization of National Accounting Rules:The Application of Directive 2013/34/EU in Europe. SIDREA Series in Accounting and Business Administration . Springer, Cham, CH, 45 - 63. ISBN 9783031429309

Copy

This chapter focuses on the adoption of the EU Directive 2013/34 in the United Kingdom by first providing a general overview of the evolution of UK accounting regulation and then by delving deeper into the details of its implementation. The chapter describes the multitier structure of the UK GAAP system paying special attention to the valuation approaches that companies preparing their financial statements under UK GAAP must follow.

Item Type	Chapter
Copyright holders	© 2023 The Author(s), under exclusive license to Springer Nature Switzerland AG
Departments	Accounting
DOI	10.1007/978-3-031-42931-6_3
Date Deposited	05 Mar 2024 10:12
URI	https://researchonline.lse.ac.uk/id/eprint/122179

Explore Further

HF5601 Accounting

http://www.scopus.com/inward/record.url?scp=85185525817&partnerID=8YFLogxK (Scopus publication)
https://www.lse.ac.uk/accounting/people/stefano-cascino (Author)
https://www.lse.ac.uk/accounting/people/maria-correia (Author)
https://link.springer.com/book/10.1007/978-3-031-4... (Official URL)

Full text not available from this repository.

Atom

BibTeX

OpenURL ContextObject in Span

OpenURL ContextObject

Dublin Core

MPEG-21 DIDL

Data Cite XML

EndNote

HTML Citation

METS

MODS

RIOXX2 XML

Reference Manager

Refer

ASCII Citation

Export

Downloads