Accounting Regulation in Europe by Stuart McLeay (eds.)

By Stuart McLeay (eds.)

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The only member states not covered are Austria, Finland, Luxembourg and Sweden. Of these countries, the regulatory systems of Finland and Sweden have already been the subject of a detailed study (Flower, 1994). The research uses a very wide definition of financial reporting rule. As indicated above, this may include laws, standards, stock exchange regulations, professional recommendations and even the opinions of private individuals when they are influential. This implies in turn a wide definition of 'rule-making body'.

As a result, the banking activities of the holding companies were trans­ ferred to subsidiaries under independent management (Lafferty, 1976). The Royal Decree of 9 July 1935 instituted the Banking Commission (Bankcommissie/Commission Bancaire) and stipulated that all banks accepting deposits from the public must eliminate their non­banking trade investments and also include bank auditors among their commissioners. Consequently, the Institute of Bank Auditors (Instituut der Bankrevisoren/Institut des Reviseurs de Banque) was formed, under the supervision of the Banking Commission Christian Lefebvre and Lieve Van Nuffet 27 which approved its members.

Burggraaff, J. A. 'The political dimensions of accounting standards setting in Europe', in M. Bromwich and A. G. Hopwood (1983), pp. 1-12. Cairns, D. 'The future shape of harmonization: a reply', European Account­ ing Review, Vol. 4, No. 2 (1997), pp. 305-48. Coleman, R. 'Accounting and auditing research in the European Community', in M. Bromwich and A. G. Hopwood (1983). Flower, J. The Regulation of Financial Reporting in the Nordic Countries (Stockholm: Fritzes, 1994). John Flower 23 Flower, J.

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Accounting Regulation in Europe by Stuart McLeay (eds.)
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