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European Union

In: Transnational Accounting

Author

Listed:
  • Karel Hulle
  • Leo Tas

Abstract

During the negotiations which led to the adoption of the Fourth Directive on the annual accounts of limited liability companies, it was already pointed out that when a company belonged to a group, the annual accounts of that company alone would not be sufficient to give a true and fair view of its position. The Preamble to the Fourth Directive (Recital 12) therefore refers to the adoption of another Directive which would deal with group accounts in order to give ‘a true and fair view of the activities of the group as a whole’. Several provisions of the Fourth Directive were merely temporary ‘until the entry into force of a Council Directive on consolidated accounts’ or Tending subsequent coordination’ (Fourth Directive Arts 56 to 59 and 61, redrafted and made permanent by Seventh Directive Arts 42 to 46).

Suggested Citation

  • Karel Hulle & Leo Tas, 1995. "European Union," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 1047-1134, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13233-1_13
    DOI: 10.1007/978-1-349-13233-1_13
    as

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