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| Tekijä: | Aisbitt, S. |
| Otsikko: | Harmonisation of financial reporting before the European Company Law Directives: the case of the Nordic Companies Act |
| Lehti: | Accounting and Business Research
2002 : VOL. 32:2, p. 105-117 |
| Asiasana: | EUROPEAN UNION FINANCIAL REPORTING HARMONIZATION NORDIC COUNTRIES |
| Kieli: | eng |
| Tiivistelmä: | De jure harmonisation of financial reporting began early in the Nordic countries with initial discussions reported as early as the 1930s. Legislation implemented in the 1970s was based on a proposal for a common Nordic Companies Act. This article follows the history of this legislation and analyses it with a view of providing insights into voluntary harmonisation across multiple countries. |
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