A REVIEW OF THE IMPACT OF THE EU HARMONISATION EFFORTS ON EU MEMBER AND NON-EU MEMBER EUROPEAN COUNTRIES

This article reviews the previous studies that analysed the impact of the EV dirl..'Ctives on accounting in both EV member, and non-EV member, European countries with the aim of identifying whcıher or not EV harmonisation efforts, which altempt to reduce differcnces in accounting amongst EV member countries, have had an impact on accounting in Europe as daimed by a number of authors, Whilst there exist strong arguments that accounting directives by the EV have had, to a ccrtain extent, an im pa ct on accounting in Member States, the review of the extant literature does not provide conclusive evidence regarding the effeetivencss of the EV directives for reducing the differenccs in accounting practiccs even among the member countrics. On the other hand, the studies reviewed in this paper while providing an overall indication that accounting in some of the non-EV member European countries, i.e. Turkey, Switzerland, Hungary, Poland, and the Czech Republic, has bccn influmced by the EV direetives, there is no indication regarding the impact of the EV directives on accounting in the Baltic States that also desire to join the EV, 54 • Ankara Üniversitesi SBF Dergisi. 56-1 A Review of the Impact of the EU Harmonisatian Efforts on EU Member and Non-EU Member European Countries