内容

目次

1. Introduction. 2. A Review of the Seventh Directive and itsImplementation in EC Member States. 3. The Seventh Directive andHarmonization. 4. Equivalence and Mutual Recognition of ConsolidatedAccounts. 5. Implementation of Options in EC Countries. 6. Comparisonof Seventh Directive Options not used in EC countries with legislationin Austria, Norway, Sweden and Switzerland. 7. Conclusions. Appendices:I. Schedule of Implementation of the Seventh Directive. II. Text of theSeventh Directive. III. Responses to the questionnaire on the Optionsof the Seventh Directive - EC countries. IV. Responses to theQuestionnaire on the Options of the Seventh Directive - non-ECcountries. V. Norwegian Joint Stock Companies Act Section 11-13. VI.Brief Description of Swedish Rules for Preparing Consolidated FinancialStatements. VII. Legislation and Accounting and ReportingRecommendations in Switzerland.