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Browsing Economics and Business Working Papers Series by Subject "4th european directive"

Browsing Economics and Business Working Papers Series by Subject "4th european directive"

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  • Amat Salas, Josep Oriol; Blake, John; Oliveras, Ester (1999-10-01)
    In 1990 a new Spanish 'Plan General de Contabilidad' (PGC) implemented the requirements of the EU 4th and 7th Directives in Spain. Included in the PGC is the requirement, derived from the 4th Directive, that accounts ...

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