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| Author: | Hoffmann, G. |
| Title: | Die kunftigen Rechnungslegungsvorschriften aufgrund der EG-Bankbilanzrichtlinie (The future accounting rules of credit institutions according to EC regulation) |
| Journal: | Betriebswirtschaftliche Blätter
1989 : VOL. 38:11, p.504-508 |
| Index terms: | EEC BANKS ACCOUNTING STANDARDS |
| Language: | ger |
| Abstract: | After directives 4 and 7 dealing with balance statements in general the EC has adopted a new directive dealing exclusively with the balance statement of credit institutions. The article presents this directive in detail, going into smallest alterations in the layout and heading of forms used for year-end balance, for profit-and-loss-account, appendix, valuation formulas etc. |
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