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- W2003017955 abstract "Abstract This paper focuses on a comparison of the scope of consolidation required by the 7th EEC Directive, IAS 27 and the newly published Belgian Royal Decree. Through such a comparison, we can judge the consistency of and deviation in the legislation of Belgium, EEC Member States and the IAS Members. We also discuss some of the contemporary issues of consolidation such as effective control, true and fair view, incentives to consolidate voluntarily and the possibility of the success of the Directive implementations. The discussion gives us a better insight as to how future legislation might develop." @default.
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- W2003017955 date "1991-06-01" @default.
- W2003017955 modified "2023-09-26" @default.
- W2003017955 title "On the scope of consolidation: A comparative study of the EEC 7th directive, IAS 27 and the Belgian Royal Decree on consolidation" @default.
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- W2003017955 doi "https://doi.org/10.1016/0890-8389(91)90048-7" @default.
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