Denmark

Merete Christiansen and Carsten K. Hansen

Chapter Chapter 11 in Transnational Accounting, 1995, pp 837-920 from Palgrave Macmillan

Abstract: Abstract In Denmark the need for accounts to be prepared on a group basis had already been stressed before the Second World War. Generally, public discussion of accounting matters at that time was rare in Denmark. Most discussions took place within the accounting profession. The topics relating to group accounting were no exception, and the articles published in the professional journal Revision & Regnskabsvæsen (Auditing & Accounting) took the form of presentations by individuals which tended to express the opinions of the Institute rather than those of more interested parties. Thus, relatively little information is publicly available concerning the debate over group accounts.

Keywords: Parent Company; Foreign Subsidiary; Income Statement; Equity Method; Group Account (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_11

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DOI: 10.1007/978-1-349-13233-1_11

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