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Academic Term Papers Catalog ACCOUNTING HARMONIZATION IN THE EUROPEAN ECONOMIC COMMUNITY.
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| 08106. ACCOUNTING HARMONIZATION IN THE EUROPEAN ECONOMIC COMMUNITY. Examines the four-fold purpose of the EEC's Fourth Directive, adopted July 25, 1978. Discusses the benefits of the directive, including the impact of standardized accounting systems on shareholders, creditors and the public. Criticisms of the directive include its emphasis on format rather than content and its failure to take fully into account differences in the economic conditions of the various European communities involved. 13p. 28f. | $91 |
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