The european union (eu) earlier known as the european

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The European Union (EU) earlier known as the European Community and at its start the European Common Market was formed in 1957 and now has 15 members- Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, the United Kingdom, Spain, Sweden and Portugal. To encourage capital movement as well as capital formation, the EU has issued numerous directives designed to harmonize the generally accepted accounting principles of its member countries. Which of the aspects affecting accounting development are likely to be the most serious obstacles to the EU harmonization effort? What factors designate the EU harmonization effort can succeed?

Reference no: EM1378018

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