European Financial Reporting analyses the revolution that is currently taking place in the financial reporting of the major European companies, following the European Union's decision that from now on they must present their accounts according to the IASB's standards. The book covers both the theory of financial reporting (with chapters on the function of accounts and on regulation) and its practice at three levels: the national level, the European level (with coverage of the latest developments in the EU) and international level (with a thorough analysis of the IASB's objectives, structure and working methods). It covers the very latest developments in the EU and the IASB with a detailed analysis of the impact of the Enron scandal.

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