Ключови думи и изрази:
effect of the EU, national accounting, Act of Annual Financial Statements of Enterprises (WJO), EU Fourth Directive, Dutch Civil Code, international harmonization on accounting rules
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| Частично (кратко) резюме на темата |
The various directives created by the EU dominated regulation changes. The preparation of the Fourth Directive started in 1968 but there was much work to be done. In 1970, the Act of Annual Financial Statements of Enterprises (WJO) was issued in the Netherlands.
It was needed, due to the fact that the last revision of Dutch Company Law’s last revision dated back in 1929. The WJO extended the requirements for the contents and publication of financial reports and brought the Dutch regulations closer to the level of the upcoming Fourth Directive.
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