Denmark

Merete Christiansen and Carsten K. Hansen

Chapter Chapter 10 in Transnational Accounting, 1995, pp 729-835 from Palgrave Macmillan

Abstract: Abstract Denmark adopted its first Limited Companies Act in 1917. Among its provisions was the requirement that audited annual accounts be open for public inspection, to be ensured by submission of the accounts to a registrar, except for small companies. This Act was followed by several others, though Danish legislative power cannot be said to have intervened in financial accounting to any extensive degree. All acts relating to financial accounting have in one way or another been based on a general clause, which to a great extent has acted as a higher regulatory instrument dispensing with detailed legislation.

Keywords: Balance Sheet; Equity Capital; Fixed Asset; Annual Account; Loss Account (search for similar items in EconPapers)
Date: 1995
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DOI: 10.1007/978-1-349-13233-1_10

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