Belgium

Walter Aerts and Hilda Theunisse

Chapter Chapter 7 in Transnational Accounting, 1995, pp 493-569 from Palgrave Macmillan

Abstract: Abstract Belgian companies have never taken a pioneering role in the field of consolidated or group accounting practices. Neither has Belgian legislation taken a pro-active stand on consolidation matters.

Keywords: Balance Sheet; Parent Company; Individual Account; Group Account; Royal Decree (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_7

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DOI: 10.1007/978-1-349-13233-1_7

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