search query: @indexterm EEC / total: 9836
reference: 132 / 9836
| Author: | Nobes, C. |
| Title: | Accounting harmonisation: Italy completes the picture |
| Journal: | Management Accounting (London)
1992 : JULY/AUG, VOL. 70:7, p. 32-33 |
| Index terms: | ACCOUNTING STANDARDS EEC ACCOUNTING LAW |
| Language: | eng |
| Abstract: | Review of implementing EEC directive on accounting harmonisation in 12 member states. Main topics of 4th Directive. Disclosure requirements. Accounting principles. Consolidated accounts and the 7th Directive. Other areas of major change. Goodwill and equity methods. Options in the directive. Examples of variety in the 12 members states. Major differences which remain. Three Tables illustrate the study. |
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