TY - JOUR TT - European Accounting Harmonisation, An Historical Perspective AU - Lemarchand, Yannick PY - 2006 DA - January JF - Muhasebe ve Finansman Dergisi PB - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği WT - DergiPark SN - 2146-3042 SP - 6 EP - 15 IS - 29 KW - Avrupa Birliği KW - muhasebe sistemi KW - muhasebe kuralları KW - uluslararası muhasebe standartları KW - uyumlaştırma N2 - The adoption of IASs for the consolidated accounts of European Union listed companies is the result of a long accounting harmonisation process. Even if that process accelerated during the last twenty years, it can be traced back more than three century ago, to the first attempts at national regulation. Several precursors and predecessors, individuals or organisations, acted in this way, mostly since the beginning of the twentieth century, as a consequence of the increasing number of limited liability companies and of the development of capital markets. Interventional economic policies also played a role with the implementation of accounting charts frequently linked to the need to collect statistical data for economic policy and planning purposes.But the European accounting harmonisation process really began with the Treaty of Rome and the elaboration of Company law directives regarding accounting and financial statements. Then it entered a new and fundamental step when the European Commission decided to work with an international private standard setter: the International Accounting Standard Committee. The result is the adoption of a set of standards designed to cover the financial information needs of financial markets and investors. In doing so, the European Commission not only abdicated its sovereignty in favour of a non-European private organisation but it privileged the needs of a sole category of users of financial statements, the investors, neglecting the interest of other stakeholders. UR - https://dergipark.org.tr/tr/pub/mufad/issue//395371 L1 - https://dergipark.org.tr/tr/download/article-file/425976 ER -