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Nouvelles orientations en droit comptable

Commission Droit et vie des affaires. Séminaire

其他書名	45e séminaire, 18 et 19 Janvier 1994
出版	Ed. Collection Scientifique de la Faculté de Droit, 1994
URL	http://books.google.com.hk/books?id=nGIpAQAAMAAJ&hl=&source=gbs_api

註釋New orientations of accounting law. The book gathers the text of the contributions made by the participators to seminars held on this subject on 18 and 19 January 1994. The contributions have been concentrated on four subjects: (i) the principle of true and fair view of the accounts, (ii) the relations between taxation and accounts, (iii) the consolidated accounts, and (iv) perspectives. Contributions include: "International and European approach of the objectives of law and accountancy" by K. van Hulle; "Accounting autonomy and juridical characterization" by F. Pasqualini; "Process of accounting characterization - Practical approaches and examples" by Y. Stempnierwsky; "Convergence and divergences between accounting law and tax law" by J. Kirkpatrick; "Accounts, deferred tax liabilities and deferred taxes" by F. Vanistendael; "Tax law and reality. Several considerations with respect to the form and substance in Belgian tax law" by X. Parent; "Probating accounts for tax law purposes" by J. Autenne; "Consolidation of accounts of enterprises - Theory, objectives and methods" by J.P. Servais; "The concept of control and the scope of consolidation" by P.A. Foriers; "Juridical effects of consolidated accounts" by K. Geens; "Appreciation of enterprises in commercial law and accounting law" by A. Killesse; "Accounting law. Evolutions and perspectives" by G. Gelders.