haku: @indexterm Accounting standards / yhteensä: 876
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| Tekijä: | Otte, H. H. |
| Otsikko: | Harmonisierte Europäische Rechnungslegung. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : JUN, VOL. 42:6, p. 505-525 |
| Asiasana: | ACCOUNTING STANDARDS EEC |
| Kieli: | ger |
| Tiivistelmä: | Harmonization of European accounting is basic for the future common single market. The implementation of the 4th, 7th and 8th EC-directives, even if not yet completed in all member countries, is an important step towards harmonization in establishing, disclosing and auditing financial statements. But this is not the end of the harmonization process. In the 1990's it will be especially necessary to improve practical acceptance of harmonized accounting, to achieve uniform interpretation in the various member states and to introduce a process of harmonized development in accounting. |
SCIMA