Skip to main content

European Union

Individual Accounts

  • Chapter
Transnational Accounting

Abstract

The harmonization of accounting standards is not specifically provided for in the EC Treaty. It is part of the company law harmonization programme based on the EC Treaty Art. 54, para. 3(g).

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

eBook
USD 16.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Bibliography

  • Biener, H. and Berneke, W. (1986), Bilanzrichtlinien-Gesetz, Düsseldorf: IDW-Verlag.

    Google Scholar 

  • Commission of the European Communities (1971), ‘Explanatory Memorandum to the 1971 Proposal for a Fourth Council Directive on Company Law’, Bulletin of the European Communities, Supplement 7/71, 10 November 1971, pp. 35–67.

    Google Scholar 

  • Commission of the European Communities (1974), ‘Explanatory Memorandum to the 1974 Amended Proposal for a Fourth Council Directive on Company Law’, Bulletin of the European Communities, Supplement 6/74, 26 February 1974, pp. 5–9.

    Google Scholar 

  • Commission of the European Communities (1987), The Fourth Company Law Directive: Implementation by Member States, Luxembourg: Office for official publications of the European Community.

    Google Scholar 

  • Commission of the European Communities (ed.) (1990), The Future of Harmonization of Accounting Standards Within the European Communities, Luxembourg: Office for official publications of the European Community.

    Google Scholar 

  • Contact Committee (1990), The Accounting Harmonization in the European Community. Problems of Applying the Fourth Directive on the Annual Accounts of the Limited Companies, Luxembourg: Office for official publications of the European Community.

    Google Scholar 

  • Elmendorff, W. (1967), ‘Harmonisierung der einzelstaatlichen Rechnungslegungsvorschriften in der EWG’, Journal UEC, No. 4, pp. 217–24.

    Google Scholar 

  • Groupe d’Etudes des Experts Comptables de la CEE (1972), ‘Remarques relatives à la proposition d’une 4ème directive en ce qui concerne la structure et le contenu des comptes annuels et le rapport de gestion, les modes d’évaluation ainsi que la publicité de ces documents’, Journal UEC, No. 3, pp. 1–6.

    Google Scholar 

  • Groupe d’Etudes des Experts Comptables de la CEE (1972), ‘Troisième Mémorandum relatif à la proposition d’une 4ème directive’, Journal UEC, No. 2, pp. 122–30.

    Google Scholar 

  • Kaminski, H. (1979), ‘New regulations for the preparation, presentation, audit and publicity of the annual accounts of limited liability companies within the EEC according to the Fourth Council Directive’, Journal UEC, No.2, pp.381–92.

    Google Scholar 

  • Kaminski, H. (1972), ‘Recommendation of the EEC Commission for the Fourth Directive on the harmonization of accounting regulations’, Journal UEC, No. 2, pp. 381–92.

    Google Scholar 

  • Niehus, R.J. (1985), ‘Zur Transformation der 4. EG-Richtlinie in den Mitgliedstaaten der EG — Ãœberblick und erste Würdigung’, Zeitschrift für Unternehmens- und Gesellschaftsrecht, No. 1, pp. 81–122.

    Google Scholar 

  • Niessen, H. (1990), ‘Image fidèle. Réflexions sur une notion du droit communautaire en matière comptable’, Réflexion sur la Comptabilité: Hommage à Bertrand d’Illiers, Trésarrieu, J.Ph. (ed.), Gestion-Economica, Paris, pp. 165–9.

    Google Scholar 

  • Niessen, H. (1984), ‘Zur Angleichung des Bilanzrechts in den Europäischen Gemeinschaften’, Rabels Zeitschrift, No. 1, pp. 81–122.

    Google Scholar 

  • Ordelheide, D. (1993), ‘True and fair view: A European and a German perspective’, European Accounting Review, 1, pp. 81–90.

    Article  Google Scholar 

  • Ordre des experts-comptables et des comptables agréés (1981), Les principes comptables fondamentaux, Paris.

    Google Scholar 

  • van der Tas, L.G. (1990), Harmonisation of Financial Reporting. With a special focus on the European Community, Maastricht: Datawyse.

    Google Scholar 

  • van Huile, K. (1990), ‘Status of the Communities’ program in the area of harmonisation of accounting standards’, The Future Harmonisation of Accounting Standards within the EC, Commission of the European Communities (ed.), Luxembourg: Office for Official Publications of the European Community, pp. 2–18.

    Google Scholar 

  • van Hulle, K. (1993), ‘Truth and untruth about true and fair’, European Accounting Review, 1, pp. 99–104.

    Article  Google Scholar 

Download references

Authors

Editor information

Editors and Affiliations

Copyright information

© 1995 Palgrave Macmillan, a division of Macmillan Publishers Limited

About this chapter

Cite this chapter

van Hulle, K., van der Tas, L. (1995). European Union. In: Ordelheide, D. (eds) Transnational Accounting. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-13233-1_12

Download citation

Publish with us

Policies and ethics