search query: @indexterm EUROPEAN COMMUNITY / total: 356
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| Author: | Berndt, T. |
| Title: | Vorsichtsprinzip und Grundsatz der Bilanzwahrheit im Rahmen der Jahresabschlussrichtlinie |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2001 : JUN, VOL. 53:4, p. 366-390 |
| Index terms: | Balance sheets EUROPEAN COMMUNITY |
| Language: | ger |
| Abstract: | According to the Court of Justice of the European Communities provisions for potential warranty liabilities are required under the Fourth Council Directive (78/660/EEC). A global valuation of these liabilities must be made to represent a true and fair view of their amount. National legislation has to stipulate evaluation criteria for provisions in accordance with Article 2 (3) of the Directive in such a way that financial statements give a true and fair view of the company´s assets, liabilities, financial position and profit or loss. |
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