Harmonisation of financial reporting before the European company law directives: the case of the Nordic Companies Act

Aisbitt, Sally (2002). Harmonisation of financial reporting before the European company law directives: the case of the Nordic Companies Act. Accounting and Business Research, 32(2) pp. 105–117.

DOI: https://doi.org/10.1080/00014788.2002.9728960

URL: hhttp://www.tandfonline.com/doi/abs/10.1080/000147...

Abstract

Examines the nature of financial reporting in Scandinavia. Implementation of legislation based on the Nordic Companies Act; Insights into voluntary harmonization across multiple countries; Regulations for the reporting of funds and cash flow information; Effects of the globalization of capital market on accounting.

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