Bank Accounts Directive Options and Their Implementation
Published on 4. July 1996
Book
Paperback/Softback
224 pages
978-1-86152-014-2 (ISBN)
Description
This professional survey looks at the implementation of options in the EU Council Directive on annual accounts and consolidated accounts of banks and other financial institutions. The Directive has established minimum financial reporting rules for banks and other financial institutions, thus bringing them into the scope of the EU harmonisation programmes. The survey highlights variations in practice and consistencies in practice among member states and considers the implications for further harmonisation. Norway and Switzerland are included because, to a certain extent their legislation follows the directive.
This professional survey looks at the implementation of options in the EU Council Directive on annual accounts and consolidated accounts of banks and other financial institutions. The Directive has established minimum financial reporting rules for banks and other financial institutions, thus bringing them into the scope of the EU harmonisation programmes. The survey highlights variations in practice and consistencies in practice among member states and considers the implications for further harmonisation. Norway and Switzerland are included because, to a certain extent their legislation follows the directive.
This professional survey looks at the implementation of options in the EU Council Directive on annual accounts and consolidated accounts of banks and other financial institutions. The Directive has established minimum financial reporting rules for banks and other financial institutions, thus bringing them into the scope of the EU harmonisation programmes. The survey highlights variations in practice and consistencies in practice among member states and considers the implications for further harmonisation. Norway and Switzerland are included because, to a certain extent their legislation follows the directive.
More details
Language
English
Place of publication
London
United Kingdom
Target group
College/higher education
Professional and scholarly
Illustrations
appendices
Dimensions
Height: 250 mm
ISBN-13
978-1-86152-014-2 (9781861520142)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
1. Introduction. 2. Executive overview. 3. A Review of the Bank Accounts Directive and its Implementation in EU Member States 3.1 A Brief History of the Bank Accounts Directive 3.2 Contents of the Bank Accounts Directive 3.3 Implementation of the Bank Accounts Directive by EU Member States 3.4 Comparison Study between International Accounting Standard IAS 30 and the EC Bank Accounts Directive 3.5 Other Matters. 4. Implementation of Options in EU and Non-EU Member States 4.1 Introduction 4.2 Methodology 4.3 Summary of Implementation and Options. Appendices: Appendix A, Detailed Responses to the Questionnaire on Implementation of Options in the Bank Accounts Directive. Appendix B, Full Text of the Bank Accounts Directive. Appendix C, Extracts from Other Directives Referred to in Article 2.1 of the Bank Accounts Directive. Appendix D, Extracts from Other Directives Referred to in Article 2.2 of the Bank Accounts Directive.