European Union

Karel Hulle and Leo Tas

Chapter Chapter 12 in Transnational Accounting, 1995, pp 921-1045 from Palgrave Macmillan

Abstract: Abstract The harmonization of accounting standards is not specifically provided for in the EC Treaty. It is part of the company law harmonization programme based on the EC Treaty Art. 54, para. 3(g).

Keywords: EUROPEAN Union; Balance Sheet; Limited Liability Company; Annual Account; Loss 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_12

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DOI: 10.1007/978-1-349-13233-1_12

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