| Author: | Craner, J. et al. |
| Title: | The determination of a group for accounting purposes in the UK, Poland and the Czech Republic in a supranational context |
| Journal: | International Journal of Accounting
2000 : VOL. 35:3, p. 355-397 |
| Index terms: | ACCOUNTING COMPARATIVE RESEARCH GROUPS CZECH REPUBLIC POLAND UNITED KINGDOM |
| Language: | eng |
| Abstract: | A detailed cross-national and supranational comparison of the de jure requirements for the determination of a group for accounting purposes in the United Kingdom, Poland, and the Czech Republic establishes differences at both levels. The analysis identifies cross-national differences that cannot be fully explained by non-equivalencies between relevant International Accounting Standards (IAS) and the European Commission (EC) 7th Directive on consolidated accounts. |
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