By Stuart McLeay (eds.)

ISBN-10: 0230512011

ISBN-13: 9780230512016

ISBN-10: 134940179X

ISBN-13: 9781349401796

ISBN-10: 7324027717

ISBN-13: 9787324027715

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Members are appointed by the Crown according to the following rules: (a) two nominated on the recommendation of the Minister of Finance from among the senior officials in the tax adminis­ tration, a strong tax influence over financial reporting thus being secured; (b) one of two candidates put forward by the Banking and Finance Commission, from among the members of the Com­ mission; (c) one of two candidates proposed by the Institute of Auditors from its members; (d) one of two candidates proposed by the Institute of Accoun­ tants from its members; (e) one of two candidates put forward by organisations represent­ ing small business organisations, on the recommendation of the Minister of Small Business; (f) eight are nominated on the strength of their special experience in accounting, four of whom are selected from a list of eight candidates submitted by the Central Economic Council, two nominated by the Minister of Economic Affairs, one by the Minister of Justice, and one by the Minister of Small Business (these members represent employers and employees, the uni­ versities and the accounting profession).

Christian Lefebvre and Lieve Van Nuffel THE LEGAL REFORM OF THE ACCOUNTING AND AUDITING PROFESSIONS In 1974, the Feaux Commission was established in order to study the statutes of the accounting and auditing professions. A bill to reform auditing was introduced in the Belgian Parliament in 1983 and a law dealing with this matter was passed in 1985, which also incorporated the requirements of the Eighth Directive. The law of 21 February 1985 created the Institute of Accountants, the IDAC/ IEC ( ).

A company that is based in one member state should not experience major difficulties in carrying on business in another member state either through a branch or through a subsidiary company. The financial reporting requirements of the various member states are a major feature of the business environment and can add considerably to the costs of operating in another member state, particularly if these requirements differ significantly from those of the member state in which the company is based. If the requirements of the two member states are inconsistent (or, even worse, contradictory), their effects can be most harmful.

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Accounting Regulation in Europe by Stuart McLeay (eds.)


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