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Browsing Recerca: working papers, preprints, informes, etc. by Subject "4th european directive"

Browsing Recerca: working papers, preprints, informes, etc. by Subject "4th european directive"

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  • Spanish auditors and the 'true and fair view'
    Amat Salas, 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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