This FEE discussion paper aims to contribute to the debate on a financial reporting strategy within Europe.

The paper discusses the following issues in detail:
– European or global standards
– Consolidated or individual accounts
– Use of US GAAP
– Allowance or requirement to use IASs
– Compliance or not with the EU Accounting Directives
– Scope: listed companies or all companies
– Enforcement

The publication is available in electronic format only.

Related files:
Position Paper