Bank accounts directive options and their implementation
著者
書誌事項
Bank accounts directive options and their implementation
International Thomson Business Press, c1996
1st ed
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内容説明・目次
内容説明
This professional survey looks at the implementation of options in the EU Council Directive on annual accounts and consolidated accounts of banks and other financial institutions. The Directive has established minimum financial reporting rules for banks and other financial institutions, thus bringing them into the scope of the EU harmonisation programmes. The survey highlights variations in practice and consistencies in practice among member states and considers the implications for further harmonisation. Norway and Switzerland are included because, to a certain extent their legislation follows the directive.
目次
1. Introduction. 2. Executive overview. 3. A Review of the Bank Accounts Directive and its Implementation in EU Member States 3.1 A Brief History of the Bank Accounts Directive 3.2 Contents of the Bank Accounts Directive 3.3 Implementation of the Bank Accounts Directive by EU Member States 3.4 Comparison Study between International Accounting Standard IAS 30 and the EC Bank Accounts Directive 3.5 Other Matters. 4. Implementation of Options in EU and Non-EU Member States 4.1 Introduction 4.2 Methodology 4.3 Summary of Implementation and Options. Appendices: Appendix A, Detailed Responses to the Questionnaire on Implementation of Options in the Bank Accounts Directive. Appendix B, Full Text of the Bank Accounts Directive. Appendix C, Extracts from Other Directives Referred to in Article 2.1 of the Bank Accounts Directive. Appendix D, Extracts from Other Directives Referred to in Article 2.2 of the Bank Accounts Directive.
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