The Evolution of the European Public Good Assessment in the EU Endorsement Process of IFRS

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2020-09-01 DOI:10.1080/17449480.2020.1818799
C. Hossfeld, Yvonne Muller-Lagarde, L. Zevounou
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引用次数: 7

Abstract

Abstract Although legally the criteria to adopt IFRS in the EU have not changed since the adoption of the 2002 IAS-Regulation, the way they are assessed evolved over time. The purpose of this paper is to analyse how the European public good (EPG) criterion has been interpreted since the beginning of the EU endorsement process and how it is interpreted today. After retracing the origin of the European public good criterion in the IAS-Regulation we identify different periods in the EU endorsement process where the application of the EPG criterion changed. These changes are explained by a variety of factors, not least the financial crisis of 2008. The scope of what is considered to be part of the EPG has substantially expanded, a trend that is still ongoing.
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国际财务报告准则欧盟认可过程中欧洲公共物品评估的演变
虽然从法律上讲,欧盟采用国际财务报告准则的标准自2002年采用ias法规以来并没有改变,但它们的评估方式随着时间的推移而发展。本文的目的是分析自欧盟认可过程开始以来,欧洲公共产品(EPG)标准是如何被解释的,以及今天是如何解释的。在追溯了ias法规中欧洲公共物品标准的起源之后,我们确定了欧盟认可过程中EPG标准应用发生变化的不同时期。这些变化可以用多种因素来解释,尤其是2008年的金融危机。被认为是EPG一部分的范围已大大扩大,这一趋势仍在继续。
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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