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
-
7th directive options and their implementation
大学図書館所蔵 全26件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
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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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