This Guide outlines and summarizes the European Union (EU) legislative framework governing corporate sector accounting and auditing. It is primarily intended for an audience with little prior knowledge of the EU. Consequently, rather than delving directly into the issues of accounting and auditing, the guide begins by giving a brief history and overview of the EU, its institutions and legislative processes (Section I). Subsequently, in Section II...
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详细
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2007/05/18
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工作文件
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41952
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1
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1
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2010/07/01
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Disclosed
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Corporate sector accounting and auditing within the Acquis Communautaire - a building block of the internal market
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Company Law