Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition
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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| Format: | Report |
| Language: | English en_US |
| Published: |
World Bank, Vienna
2016
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| Online Access: | http://documents.worldbank.org/curated/en/2016/05/26403800/guide-corporate-sector-accounting-auditing-acquis-communautaire http://hdl.handle.net/10986/24429 |
| Summary: | 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. 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 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. |
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