The use of option, method of resolving disputes under the coordination of laws in the ECC: the case of the Seventh Directive on consolidated accounts

Didier Bensadon ()
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Didier Bensadon: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: From the professional private archives of one of the French representatives in Brussels to negotiate the Seventh EU Directive and records of the debate published in the Official Journal of the European Community, this paper shows the conditions for the development of the Seventh European directive between 1974 and 1983. Two phases have been identified. The first (1974-1978) shows that the study group of experts of the EEC, the Economic and Social Council and the Parliament expressed favorable opinions on the general economy of the Seventh Directive. The second phase (1978-1983) is radically different. Brussels is the place of confrontation of radically opposing views on the consolidation of accounts. For the many options that it brought the Seventh EU Directive bears the scars of this laborious gestation.

Keywords: group accounting; accounting history; seventh european directive; coordination of legislation (search for similar items in EconPapers)
Date: 2009-07-04
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Published in 1st Mediterranean Critical Studies in Accounting and Finance Conference, Jul 2009, Hammamet, Tunisia

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00640537

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