Accounting and the european single currency

Soledad Moya, Antonio Somoza, Josep Vallverdú

Producció científica: Article en revista indexadaArticleAvaluat per experts


This paper considers some accounting problems in the period leading up to the introduction of the European single currency, the euro. Taking into account two different scenarios regarding the economic and monetary union (EMU) from its first stage, different aspects concerning the area of accounting have been revised. These include exchange differences, financial states comparison, financial states conversion, increase in capital, discriminatory treatment of active and passive monetary and nonmonetary assets, accounting records, annual accounts or rounding. This paper will point out some of the problematic areas that may arise from the introduction of the euro. Although several aspects have been taken into account, as the EMU approaches, many other issues will need to be discussed. (JEL M41).

Idioma originalAnglès
Pàgines (de-a)763-770
Nombre de pàgines8
RevistaInternational Advances in Economic Research
Estat de la publicacióPublicada - de nov. 2000
Publicat externament


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