Denmark
著者
書誌事項
Denmark
（European financial reporting / Stuart McLeay, series editor ; Simon Archer, associate editor）
Routledge, in association with the Institute of Chartered Accountants in England and Wales, 1993
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注記
Bibliography: p. [220]-222
内容説明・目次
内容説明
Part of the "European Financial Reporting" series, this is designed to be an authoritative guide to Danish accounting theory and practice. Accounting regulation is relatively new in Denmark and, despite close cultural links with its neighbours, the Danish accounting culture has a number of unique features. This aims to be a comprehensive and detailed review of financial reporting practice, and its historical and economic context in Denmark. Implementation of the Fourth, Seventh and Eighth EC Directives during the last decade has brought in a new era of governmental intervention in Danish financial reporting and auditing. Previously, this has been at a minimum. Regulation has been left entirely to the profession and in a business environment where the majority of limited companies are small and privately owned and where the Stock Exchange has correspondingly minor influence, the evolution of financial reporting practice has followed a different pattern from elsewhere in Europe. Accounting regulation remains more flexible here, even in the wake of EC harmonization - an important fact for those wishing to understand Danish financial reports.
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