haku: @author Bieg, H. / yhteensä: 3
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| Tekijä: | Bieg, H. |
| Otsikko: | Auswirkungen der Bankbilanzrichtlinie der Europäischen Gemeinschaften auf die Einzelabschlüsse von Kreditinstitutionen - Grundlagen und Bilanzaufbau. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1988 : JAN, VOL. 40:1, p. 3-31 |
| Asiasana: | EEC COMPANY REPORTS BANKS BALANCE SHEETS LAW |
| Kieli: | ger |
| Tiivistelmä: | Discussed are the effects of the EEC (European Economic Council) council directive in annual accounts upon valuation, profit and loss accounts and the content of the notes. The introduction of a special liabilities item ("found for general banking risks") seems to be important, the undisclosed reserves resulting from the above mentioned banking valuation standard is shown in this item. Referring to currency translation, no substantial changes are to be expected. The comments on the balance and net profit and loss account in the notes will give increased information about the annual account of credit institutions. |
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