The Fourth Accounting Directive and Member State Options for Single Accounts

Klaus Henselmann

EconStor Preprints from ZBW - Leibniz Information Centre for Economics

Keywords: Rechnungslegung; Europa; Richtlinie; Wahlrechte; Mitgliedsstaaten; konservativ; progressiv; informativ; restriktiv; Geschichte (search for similar items in EconPapers)
JEL-codes: M41 N44 (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-acc, nep-ger and nep-his
Note: Forthcoming as a book chapter.
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:esprep:248387

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