haku: @indexterm accounting law / yhteensä: 79
viite: 24 / 79
Tekijä:Kleber, H.
Otsikko:Amerikanische Rechnungslegungsgrundsätze: Vorbild für Europa.
Lehti:Betriebswirtschaftliche Forschung und Praxis
1993 : JUL-AUG, 4, p. 380-399
Asiasana:ACCOUNTING STANDARDS
ACCOUNTING LAW
NORTH AMERICA
BALANCE SHEETS
EEC HARMONIZATION
Kieli:ger
Tiivistelmä:The reached level and the requirements of harmonization in the submission of proper accounts by EC will be set forth. It will be expressed, that the Commission of the EC turn vigorously to the Anglo-American point of view for drawing up balance sheets. The questions of drawing up the balance sheet in accordance of commercial law should not take precendence over the fiscal adminis- tration of justice.
SCIMA tietueen numero: 106927
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