Cascino, Stefano 
ORCID: 0000-0002-6703-741X and Correia, Maria ORCID: 0000-0002-1766-9427
(2024)
United Kingdom.
In: Incollingo, Alberto and Lionzo, Andrea, (eds.)
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
Abstract
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: | Book Section |
|---|---|
| Official URL: | https://link.springer.com/book/10.1007/978-3-031-4... |
| Additional Information: | © 2023 The Author(s), under exclusive license to Springer Nature Switzerland AG |
| Divisions: | Accounting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Date Deposited: | 05 Mar 2024 10:12 |
| Last Modified: | 20 Dec 2024 00:20 |
| URI: | http://eprints.lse.ac.uk/id/eprint/122179 |
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