Seventh directive options and their implementation
著者
書誌事項
Seventh directive options and their implementation
Routledge, 1993
- タイトル別名
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7th directive options and their implementation
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注記
"Published in association with FEE."
Includes bibliographical references and index
内容説明・目次
内容説明
The EC 7th Directive on consolidated accounts was published in 1983 and has now been implemented in all EC Member States, with the last country to implement the Directive doing so in July 1992, more than four and a half years after the implementation deadline laid down in the Directive. The requirements of the Directive will soon have to be implemented in the seven member countries of EFTA, when arrangements for the European Economic Area (EEA) come into effect on 1 January 1993. This is one of the most important recent reforms carried out in the process of harmonizing European accounting practice. It is crucial to the work of accountants and accounting analysts throughout Europe. Since the publication of the Directive, a FEE Working Party has followed and reviewed the 7th Directive and its implementation in the EC Member States. "FEE Seventh Directive Options and their Implementation" presents their findings. As well as examining how the Seventh Directive options have been incorporated into the national legislation of different EC countries, the report also covers practice in certain non-EC countries: Austria, Norway, Sweden and Switzerland, which will form part of the EEA.
目次
1. Introduction. 2. A Review of the Seventh Directive and its Implementation in EC Member States. 3. The Seventh Directive and Harmonization. 4. Equivalence and Mutual Recognition of Consolidated Accounts. 5. Implementation of Options in EC Countries. 6. Comparison of Seventh Directive Options not used in EC countries with legislation in Austria, Norway, Sweden and Switzerland. 7. Conclusions. Appendices: I. Schedule of Implementation of the Seventh Directive. II. Text of the Seventh Directive. III. Responses to the questionnaire on the Options of the Seventh Directive - EC countries. IV. Responses to the Questionnaire on the Options of the Seventh Directive - non-EC countries. V. Norwegian Joint Stock Companies Act Section 11-13. VI. Brief Description of Swedish Rules for Preparing Consolidated Financial Statements. VII. Legislation and Accounting and Reporting Recommendations in Switzerland.
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