Belgium

Christian Lefebvre and Lieve Van Nuffel

Chapter 2 in Accounting Regulation in Europe, 1999, pp 24-48 from Palgrave Macmillan

Abstract: Abstract Belgium is a country at the cross-roads of many socio-cultural traditions.In accounting, French, Dutch and German influences can be seen alongside the more recent impact of the Englishspeaking countries.Never theless, Belgium’s system of accounting regulation has also been shaped by its own political institutions and legal system, as well as by the social and economic environment in which accounting by Belgian companies takes place.Indeed, the present approach to the regulation of financial reporting very much reflects the model of social coalition that has been dominant in Belgium since the end of the Second World War. This chapter traces the evolution of the Belgian regulatory system into its present form, emphasising its unique qualities as well as its dependence on external factors together with a detailed analysis of the current institutional framework for the regulation of financial reporting in Belgium.

Keywords: Trade Union; Economic Affair; Work Council; Professional Body; Legal Text (search for similar items in EconPapers)
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-51201-6_2

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DOI: 10.1057/9780230512016_2

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