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Denmark

Group Accounts
  • Merete Christiansen
  • Carsten K. Hansen

Abstract

In Denmark the need for accounts to be prepared on a group basis had already been stressed before the Second World War. Generally, public discussion of accounting matters at that time was rare in Denmark. Most discussions took place within the accounting profession. The topics relating to group accounting were no exception, and the articles published in the professional journal Revision & Regnskabsvæsen (Auditing & Accounting) took the form of presentations by individuals which tended to express the opinions of the Institute rather than those of more interested parties. Thus, relatively little information is publicly available concerning the debate over group accounts.

Keywords

Parent Company Foreign Subsidiary Income Statement Equity Method Group Account 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Palgrave Macmillan, a division of Macmillan Publishers Limited 1995

Authors and Affiliations

  • Merete Christiansen
  • Carsten K. Hansen

There are no affiliations available

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