Seventh directive options and their implementation:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London u.a.
Routledge
1993
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 203 S. |
| ISBN: | 0415098572 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Foreword vii
Preface viii
Acknowledgements x
1 Introduction 1
2 A review of the Seventh Directive and its implementation in EC Member
States 2
3 The Seventh Directive and harmonisation 12
4 Equivalence and mutual recognition of consolidated accounts 15
5 Implementation of options in EC countries 23
6 Comparison of Seventh Directive options not used in EC countries with
legislation in Austria, Norway, Sweden and Switzerland 41
7 Conclusions 46
Appendices
I Implementation of the Seventh Directive 48
II Text of the Seventh Directive 50
HI Responses to the questionnaire on the options of the Seventh Directive
EC countries 79
vi Contents
IV Responses to the questionnaire on the options of the Seventh Directive
non EC countries 137
V The Austrian Commercial Code on Financial Reporting 178
VI Norwegian Joint Stock Companies Act, Sections 1 2 and 11 13 188
VII Brief description of Swedish rules for preparing consolidated financial
statements 190
VIII The Swiss Corporation Law of 1 July 1992 and accounting and
reporting recommendations in Switzerland 192
|
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | 1. publ. |
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| geographic | Europa Europäische Gemeinschaften. Mitgliedsstaaten |
| geographic_facet | Europa Europäische Gemeinschaften. Mitgliedsstaaten |
| id | DE-604.BV008957566 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:27:27Z |
| institution | BVB |
| isbn | 0415098572 |
| language | English |
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| physical | 203 S. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
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| spelling | Seventh directive options and their implementation Fédération des Experts Comptables Européens 1. publ. London u.a. Routledge 1993 203 S. txt rdacontent n rdamedia nc rdacarrier European Community Europäische Gemeinschaften Bilanzrichtlinie 7 (DE-588)4239896-4 gnd rswk-swf EU-richtlijnen gtt Financiële verslaglegging gtt États financiers consolidés - Association européenne de libre- échange ram États financiers consolidés - Droit - Pays de l'Union européenne ram Recht Financial statements, Consolidated Law and legislation Europe Financial statements, Consolidated Law and legislation European Economic Community countries Financial statements, Consolidated Law and legislation European Free Trade Association countries Financial statements, Consolidated European Economic Community countries Financial statements, Consolidated European Free Trade Association countries Europa Europäische Gemeinschaften. Mitgliedsstaaten Europäische Gemeinschaften Bilanzrichtlinie 7 (DE-588)4239896-4 u DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005912006&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Seventh directive options and their implementation European Community Europäische Gemeinschaften Bilanzrichtlinie 7 (DE-588)4239896-4 gnd EU-richtlijnen gtt Financiële verslaglegging gtt États financiers consolidés - Association européenne de libre- échange ram États financiers consolidés - Droit - Pays de l'Union européenne ram Recht Financial statements, Consolidated Law and legislation Europe Financial statements, Consolidated Law and legislation European Economic Community countries Financial statements, Consolidated Law and legislation European Free Trade Association countries Financial statements, Consolidated European Economic Community countries Financial statements, Consolidated European Free Trade Association countries |
| subject_GND | (DE-588)4239896-4 |
| title | Seventh directive options and their implementation |
| title_auth | Seventh directive options and their implementation |
| title_exact_search | Seventh directive options and their implementation |
| title_full | Seventh directive options and their implementation Fédération des Experts Comptables Européens |
| title_fullStr | Seventh directive options and their implementation Fédération des Experts Comptables Européens |
| title_full_unstemmed | Seventh directive options and their implementation Fédération des Experts Comptables Européens |
| title_short | Seventh directive options and their implementation |
| title_sort | seventh directive options and their implementation |
| topic | European Community Europäische Gemeinschaften Bilanzrichtlinie 7 (DE-588)4239896-4 gnd EU-richtlijnen gtt Financiële verslaglegging gtt États financiers consolidés - Association européenne de libre- échange ram États financiers consolidés - Droit - Pays de l'Union européenne ram Recht Financial statements, Consolidated Law and legislation Europe Financial statements, Consolidated Law and legislation European Economic Community countries Financial statements, Consolidated Law and legislation European Free Trade Association countries Financial statements, Consolidated European Economic Community countries Financial statements, Consolidated European Free Trade Association countries |
| topic_facet | European Community Europäische Gemeinschaften Bilanzrichtlinie 7 EU-richtlijnen Financiële verslaglegging États financiers consolidés - Association européenne de libre- échange États financiers consolidés - Droit - Pays de l'Union européenne Recht Financial statements, Consolidated Law and legislation Europe Financial statements, Consolidated Law and legislation European Economic Community countries Financial statements, Consolidated Law and legislation European Free Trade Association countries Financial statements, Consolidated European Economic Community countries Financial statements, Consolidated European Free Trade Association countries Europa Europäische Gemeinschaften. Mitgliedsstaaten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005912006&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |