Corporate Sector Accounting and Auditing in the Acquis Communautaire : A Building Block of the Internal Market

This guide is designed to ensure that a comprehensive overview of the relevant provisions of the acquis communautaire is available to policymakers, regulators, and other stakeholders in countries with a European vocation or those simply wishing to...

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Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Vienna 2016
Subjects:	LIVING STANDARDS LIMITED MAJORITY VOTE REGULATORY FRAMEWORK LIABILITY MEMBER STATE BOARD MEMBERS ACCOUNTING TAKEOVER BID INTERNATIONAL CAPITAL UNLIMITED COMPANIES COMPANY LAW HARMONIZATION SECURITIES REGULATORS PARENT COMPANY REGULATORY REGIME INCORPORATION SECOND COMPANY LAW DIRECTIVE COOP DISCLOSURE REQUIREMENTS COMPANIES FINANCIAL STATEMENTS MERGERS ASSET MANAGEMENT TAKEOVER REFERENDUM TREATIES ASSOCIATIONS AUDIT COMMITTEE SMALLER COMPANIES INDUSTRIAL POLICY LEGAL PERSONALITY STATES DISCIPLINARY SYSTEMS NATURAL PERSONS FINANCIAL REPORT EXCHANGE COMMISSION EQUAL TREATMENT CONFLICT OF INTERESTS LEGISLATIVE FRAMEWORK PROTECTION OF INVESTORS ACQUISITION PARTNERSHIPS DISCLOSURE ISSUE UNION CIVIL LIABILITY TAKEOVERS ADOPTION FINANCIAL INSTITUTIONS LIMITED PARTNERSHIPS TRUST CAPITAL REQUIREMENTS AUDITOR INDEPENDENCE COMPANY LAW SMALL COMPANIES PUBLIC COMPANIES CORPORATE GOVERNANCE CODE FINANCE DIRECTORS BANKS SHAREHOLDERS’ MEETINGS BORDER MERGERS INTERNATIONAL STANDARDS INVESTORS MINORITY INTERESTS MEMBER STATES FUTURE INCORPORATED SUBSIDIARIES INDEPENDENT OVERSIGHT BANK INVESTIGATION STAKEHOLDERS PARTNERSHIP FINANCIAL INSTRUMENTS ASSOCIATION COMPANY LAWS COLLECTIVE FINANCIAL DISCLOSURE LARGE COMPANIES CASH FLOW STATEMENT MARKET TRADE LIBERALIZATION CORPORATE SCANDALS COMPANY LEGAL PERSON COMPANIES WITH LIMITED LIABILITY SUBSIDIARY COURT OF AUDITORS COMMERCIAL LAW MARKET COMPETITION SOCIETIES PUBLIC COMPANY SHAREHOLDERS REFERENDA LIMITED LIABILITY COMPANY CORPORATE BOARD MUTUAL RECOGNITION STATE FINANCIAL MARKET AUDIT COMMITTEES INVESTMENT PRIVATE COMPANY INVESTOR PROTECTION ORGANIZATION LEGAL PERSONS LIMITED LIABILITY COMPANIES FINANCIAL INFORMATION TREATY LEGAL ENTITY COOPERATIVES INDIVIDUALS UNIVERSITY MARKET INTEGRATION CORPORATE GOVERNANCE INITIATIVES SHAREHOLDER COOPERATION AGREEMENT COMPANY LAW DIRECTIVE SERIES OF CORPORATE GOVERNANCE INITIATIVES PRIVATE COMPANIES PERSONS INDEPENDENCE REQUIREMENTS LIMITED LIABILITY COOPERATIVE CONSOLIDATION CORPORATE GOVERNANCE COMPANY LAW DIRECTIVES
Online Access:	http://documents.worldbank.org/curated/en/2016/05/26403797/corporate-sector-accounting-auditing-acquis-communautaire-building-block-internal-market http://hdl.handle.net/10986/24425

id	okr-10986-24425
recordtype	oai_dc
spelling	okr-10986-244252021-05-25T08:48:33Z Corporate Sector Accounting and Auditing in the Acquis Communautaire : A Building Block of the Internal Market World Bank LIVING STANDARDS LIMITED MAJORITY VOTE REGULATORY FRAMEWORK LIABILITY MEMBER STATE BOARD MEMBERS ACCOUNTING TAKEOVER BID INTERNATIONAL CAPITAL UNLIMITED COMPANIES COMPANY LAW HARMONIZATION SECURITIES REGULATORS PARENT COMPANY REGULATORY REGIME INCORPORATION SECOND COMPANY LAW DIRECTIVE COOP DISCLOSURE REQUIREMENTS COMPANIES FINANCIAL STATEMENTS MERGERS ASSET MANAGEMENT TAKEOVER REFERENDUM TREATIES ASSOCIATIONS AUDIT COMMITTEE SMALLER COMPANIES INDUSTRIAL POLICY LEGAL PERSONALITY STATES DISCIPLINARY SYSTEMS NATURAL PERSONS FINANCIAL REPORT EXCHANGE COMMISSION EQUAL TREATMENT CONFLICT OF INTERESTS LEGISLATIVE FRAMEWORK PROTECTION OF INVESTORS ACQUISITION PARTNERSHIPS DISCLOSURE ISSUE UNION CIVIL LIABILITY TAKEOVERS ADOPTION FINANCIAL INSTITUTIONS LIMITED PARTNERSHIPS TRUST CAPITAL REQUIREMENTS AUDITOR INDEPENDENCE COMPANY LAW SMALL COMPANIES PUBLIC COMPANIES CORPORATE GOVERNANCE CODE FINANCE DIRECTORS BANKS SHAREHOLDERS’ MEETINGS BORDER MERGERS INTERNATIONAL STANDARDS INVESTORS MINORITY INTERESTS MEMBER STATES FUTURE INCORPORATED SUBSIDIARIES INDEPENDENT OVERSIGHT BANK INVESTIGATION STAKEHOLDERS PARTNERSHIP FINANCIAL INSTRUMENTS ASSOCIATION COMPANY LAWS COLLECTIVE FINANCIAL DISCLOSURE LARGE COMPANIES CASH FLOW STATEMENT MARKET TRADE LIBERALIZATION CORPORATE SCANDALS COMPANY LEGAL PERSON COMPANIES WITH LIMITED LIABILITY SUBSIDIARY COURT OF AUDITORS COMMERCIAL LAW MARKET COMPETITION SOCIETIES PUBLIC COMPANY SHAREHOLDERS REFERENDA LIMITED LIABILITY COMPANY CORPORATE BOARD MUTUAL RECOGNITION STATE FINANCIAL MARKET AUDIT COMMITTEES INVESTMENT PRIVATE COMPANY INVESTOR PROTECTION ORGANIZATION LEGAL PERSONS LIMITED LIABILITY COMPANIES FINANCIAL INFORMATION TREATY LEGAL ENTITY COOPERATIVES INDIVIDUALS UNIVERSITY MARKET INTEGRATION CORPORATE GOVERNANCE INITIATIVES SHAREHOLDER COOPERATION AGREEMENT COMPANY LAW DIRECTIVE SERIES OF CORPORATE GOVERNANCE INITIATIVES PRIVATE COMPANIES PERSONS INDEPENDENCE REQUIREMENTS LIMITED LIABILITY COOPERATIVE CONSOLIDATION CORPORATE GOVERNANCE COMPANY LAW DIRECTIVES This guide is designed to ensure that a comprehensive overview of the relevant provisions of the acquis communautaire is available to policymakers, regulators, and other stakeholders in countries with a European vocation or those simply wishing to take the European Union (EU) regulatory model into account when devising their own national approaches. This guide outlines and summarizes the EU legislative framework governing corporate sector accounting and auditing. The guide begins by giving a brief history and overview of the EU, its institutions, and legislative processes in section one. In section two, the guide focuses on the development of the internal market, particularly in the areas of financial market integration and company law harmonization. Section three addresses the harmonization of accounting and auditing in the EU. Section four looks at the most pressing accounting and auditing issues for the EU. 2016-06-06T19:09:27Z 2016-06-06T19:09:27Z 2016 Report http://documents.worldbank.org/curated/en/2016/05/26403797/corporate-sector-accounting-auditing-acquis-communautaire-building-block-internal-market http://hdl.handle.net/10986/24425 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Vienna Publications & Research Publications & Research :: Working Paper Europe and Central Asia Eastern Europe European Union
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	LIVING STANDARDS LIMITED MAJORITY VOTE REGULATORY FRAMEWORK LIABILITY MEMBER STATE BOARD MEMBERS ACCOUNTING TAKEOVER BID INTERNATIONAL CAPITAL UNLIMITED COMPANIES COMPANY LAW HARMONIZATION SECURITIES REGULATORS PARENT COMPANY REGULATORY REGIME INCORPORATION SECOND COMPANY LAW DIRECTIVE COOP DISCLOSURE REQUIREMENTS COMPANIES FINANCIAL STATEMENTS MERGERS ASSET MANAGEMENT TAKEOVER REFERENDUM TREATIES ASSOCIATIONS AUDIT COMMITTEE SMALLER COMPANIES INDUSTRIAL POLICY LEGAL PERSONALITY STATES DISCIPLINARY SYSTEMS NATURAL PERSONS FINANCIAL REPORT EXCHANGE COMMISSION EQUAL TREATMENT CONFLICT OF INTERESTS LEGISLATIVE FRAMEWORK PROTECTION OF INVESTORS ACQUISITION PARTNERSHIPS DISCLOSURE ISSUE UNION CIVIL LIABILITY TAKEOVERS ADOPTION FINANCIAL INSTITUTIONS LIMITED PARTNERSHIPS TRUST CAPITAL REQUIREMENTS AUDITOR INDEPENDENCE COMPANY LAW SMALL COMPANIES PUBLIC COMPANIES CORPORATE GOVERNANCE CODE FINANCE DIRECTORS BANKS SHAREHOLDERS’ MEETINGS BORDER MERGERS INTERNATIONAL STANDARDS INVESTORS MINORITY INTERESTS MEMBER STATES FUTURE INCORPORATED SUBSIDIARIES INDEPENDENT OVERSIGHT BANK INVESTIGATION STAKEHOLDERS PARTNERSHIP FINANCIAL INSTRUMENTS ASSOCIATION COMPANY LAWS COLLECTIVE FINANCIAL DISCLOSURE LARGE COMPANIES CASH FLOW STATEMENT MARKET TRADE LIBERALIZATION CORPORATE SCANDALS COMPANY LEGAL PERSON COMPANIES WITH LIMITED LIABILITY SUBSIDIARY COURT OF AUDITORS COMMERCIAL LAW MARKET COMPETITION SOCIETIES PUBLIC COMPANY SHAREHOLDERS REFERENDA LIMITED LIABILITY COMPANY CORPORATE BOARD MUTUAL RECOGNITION STATE FINANCIAL MARKET AUDIT COMMITTEES INVESTMENT PRIVATE COMPANY INVESTOR PROTECTION ORGANIZATION LEGAL PERSONS LIMITED LIABILITY COMPANIES FINANCIAL INFORMATION TREATY LEGAL ENTITY COOPERATIVES INDIVIDUALS UNIVERSITY MARKET INTEGRATION CORPORATE GOVERNANCE INITIATIVES SHAREHOLDER COOPERATION AGREEMENT COMPANY LAW DIRECTIVE SERIES OF CORPORATE GOVERNANCE INITIATIVES PRIVATE COMPANIES PERSONS INDEPENDENCE REQUIREMENTS LIMITED LIABILITY COOPERATIVE CONSOLIDATION CORPORATE GOVERNANCE COMPANY LAW DIRECTIVES
spellingShingle	LIVING STANDARDS LIMITED MAJORITY VOTE REGULATORY FRAMEWORK LIABILITY MEMBER STATE BOARD MEMBERS ACCOUNTING TAKEOVER BID INTERNATIONAL CAPITAL UNLIMITED COMPANIES COMPANY LAW HARMONIZATION SECURITIES REGULATORS PARENT COMPANY REGULATORY REGIME INCORPORATION SECOND COMPANY LAW DIRECTIVE COOP DISCLOSURE REQUIREMENTS COMPANIES FINANCIAL STATEMENTS MERGERS ASSET MANAGEMENT TAKEOVER REFERENDUM TREATIES ASSOCIATIONS AUDIT COMMITTEE SMALLER COMPANIES INDUSTRIAL POLICY LEGAL PERSONALITY STATES DISCIPLINARY SYSTEMS NATURAL PERSONS FINANCIAL REPORT EXCHANGE COMMISSION EQUAL TREATMENT CONFLICT OF INTERESTS LEGISLATIVE FRAMEWORK PROTECTION OF INVESTORS ACQUISITION PARTNERSHIPS DISCLOSURE ISSUE UNION CIVIL LIABILITY TAKEOVERS ADOPTION FINANCIAL INSTITUTIONS LIMITED PARTNERSHIPS TRUST CAPITAL REQUIREMENTS AUDITOR INDEPENDENCE COMPANY LAW SMALL COMPANIES PUBLIC COMPANIES CORPORATE GOVERNANCE CODE FINANCE DIRECTORS BANKS SHAREHOLDERS’ MEETINGS BORDER MERGERS INTERNATIONAL STANDARDS INVESTORS MINORITY INTERESTS MEMBER STATES FUTURE INCORPORATED SUBSIDIARIES INDEPENDENT OVERSIGHT BANK INVESTIGATION STAKEHOLDERS PARTNERSHIP FINANCIAL INSTRUMENTS ASSOCIATION COMPANY LAWS COLLECTIVE FINANCIAL DISCLOSURE LARGE COMPANIES CASH FLOW STATEMENT MARKET TRADE LIBERALIZATION CORPORATE SCANDALS COMPANY LEGAL PERSON COMPANIES WITH LIMITED LIABILITY SUBSIDIARY COURT OF AUDITORS COMMERCIAL LAW MARKET COMPETITION SOCIETIES PUBLIC COMPANY SHAREHOLDERS REFERENDA LIMITED LIABILITY COMPANY CORPORATE BOARD MUTUAL RECOGNITION STATE FINANCIAL MARKET AUDIT COMMITTEES INVESTMENT PRIVATE COMPANY INVESTOR PROTECTION ORGANIZATION LEGAL PERSONS LIMITED LIABILITY COMPANIES FINANCIAL INFORMATION TREATY LEGAL ENTITY COOPERATIVES INDIVIDUALS UNIVERSITY MARKET INTEGRATION CORPORATE GOVERNANCE INITIATIVES SHAREHOLDER COOPERATION AGREEMENT COMPANY LAW DIRECTIVE SERIES OF CORPORATE GOVERNANCE INITIATIVES PRIVATE COMPANIES PERSONS INDEPENDENCE REQUIREMENTS LIMITED LIABILITY COOPERATIVE CONSOLIDATION CORPORATE GOVERNANCE COMPANY LAW DIRECTIVES World Bank Corporate Sector Accounting and Auditing in the Acquis Communautaire : A Building Block of the Internal Market
geographic_facet	Europe and Central Asia Eastern Europe European Union
description	This guide is designed to ensure that a comprehensive overview of the relevant provisions of the acquis communautaire is available to policymakers, regulators, and other stakeholders in countries with a European vocation or those simply wishing to take the European Union (EU) regulatory model into account when devising their own national approaches. This guide outlines and summarizes the EU legislative framework governing corporate sector accounting and auditing. The guide begins by giving a brief history and overview of the EU, its institutions, and legislative processes in section one. In section two, the guide focuses on the development of the internal market, particularly in the areas of financial market integration and company law harmonization. Section three addresses the harmonization of accounting and auditing in the EU. Section four looks at the most pressing accounting and auditing issues for the EU.
format	Report
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Corporate Sector Accounting and Auditing in the Acquis Communautaire : A Building Block of the Internal Market
title_short	Corporate Sector Accounting and Auditing in the Acquis Communautaire : A Building Block of the Internal Market
title_full	Corporate Sector Accounting and Auditing in the Acquis Communautaire : A Building Block of the Internal Market
title_fullStr	Corporate Sector Accounting and Auditing in the Acquis Communautaire : A Building Block of the Internal Market
title_full_unstemmed	Corporate Sector Accounting and Auditing in the Acquis Communautaire : A Building Block of the Internal Market
title_sort	corporate sector accounting and auditing in the acquis communautaire : a building block of the internal market
publisher	World Bank, Vienna
publishDate	2016
url	http://documents.worldbank.org/curated/en/2016/05/26403797/corporate-sector-accounting-auditing-acquis-communautaire-building-block-internal-market http://hdl.handle.net/10986/24425
_version_	1764456810303979520

Corporate Sector Accounting and Auditing in the Acquis Communautaire : A Building Block of the Internal Market

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