search query: @indexterm north america / total: 141
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| Author: | Kleber, H. |
| Title: | Amerikanische Rechnungslegungsgrundsätze: Vorbild für Europa. |
| Journal: | Betriebswirtschaftliche Forschung und Praxis
1993 : JUL-AUG, 4, p. 380-399 |
| Index terms: | ACCOUNTING STANDARDS ACCOUNTING LAW NORTH AMERICA BALANCE SHEETS EEC HARMONIZATION |
| Language: | ger |
| Abstract: | The reached level and the requirements of harmonization in the submission of proper accounts by EC will be set forth. It will be expressed, that the Commission of the EC turn vigorously to the Anglo-American point of view for drawing up balance sheets. The questions of drawing up the balance sheet in accordance of commercial law should not take precendence over the fiscal adminis- tration of justice. |
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