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The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

机译：欧盟成员国会计和会计准则制定机构的监管框架

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One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.
机译：21世纪会计的主要特征之一是统一和标准化。欧洲议会和欧洲理事会第1606/2002号条例对欧盟某些公司的财务报告进行了协调。但是，国家会计准则对于财务报告非常重要。这项研究的主要目的是调查普遍接受的会计原则，欧盟会计核算框架和欧盟成员国标准制定机构的应用。对所有28个欧盟成员国进行了这些会计问题的分析。结果表明，欧盟成员国通过单独的会计法来规范其主要会计问题，或者在公司法中实施这些问题。一些欧盟成员国没有国家会计标准，国家会计原则已纳入公司法和会计法中。但是，国家会计准则制定机构是几乎一半成员国中的政府组织。

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