The Netherlands
Leslie G. Campbell
Chapter 8 in International Auditing, 1985, pp 93-103 from Palgrave Macmillan
Abstract:
Abstract The financial reporting environment in the Netherlands is influenced by a unique mix of public and private sector sources. Although the present reporting rules and recommendations are of relatively recent origin, Dutch accounting has traditionally been held in high regard throughout the world. In general, the financial reporting environment in the Netherlands resembles that of the UK more than it resembles that of other Continental countries such as France, Germany or Italy.
Keywords: Civil Code; Audit Standard; Quality Financial Report; Annual Account; Public Limited Company (search for similar items in EconPapers)
Date: 1985
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07144-9_8
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DOI: 10.1007/978-1-349-07144-9_8
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