Accounting Regulation in Europe by Stuart McLeay (eds.) PDF

By Stuart McLeay (eds.)

ISBN-10: 0230512011

ISBN-13: 9780230512016

ISBN-10: 134940179X

ISBN-13: 9781349401796

ISBN-10: 7324027717

ISBN-13: 9787324027715

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All the IASC's powers and responsibilities are delegated to its board, which in 1997 consisted of representatives of the accountancy profession of the following countries: Australia, Canada, France, Germany, India, Japan, Malaysia, Mexico, the Netherlands, the Nordic Federation, South Africa, the UK and the USA; in addition there are three co opted members from organisations that represent the financial analysts, the financial executives and industrial holding companies. The European Commission (the EU's executive organ) and the USA's Financial Accounting Standards Board (FASB) sit on the board as observers.

Many wanted a similar kind of professional organisation, but freed from state control. Spinoy (1964), Declerck (1965), Van Bulck and Coucke (1966/7 and 1968) and Herbiet (1968) all introduced bills into Parliament in order to protect the title of accountant and to create separate institutions for accountants and auditors (Delbeke, 1982). Nevertheless, during this period, the legal responsibilities of auditors were extended by various laws and decrees. These were the Law of 23 July 1962 which dealt with the certification of the conversion of debentures into capital; the Law of 10 June 1964 which provided for the audit of businesses receiving reimbursable funds from the public; the Law of 23 February 1967 which required investigation in the case of company restructuring; the Laws of 26 and 30 June 1967 which required investigations in the case of amendments to the company statutes, and of any non­cash capital contributions.

According to this Act, the 'commissioner­ auditor' was to be chosen from the members of the newly created Institute of Auditors. Subsequently, the law of 16 March 1954 Belgium 30 restricted the statutory audit of organisations of public interest such as companies to the members of the Institute of Auditors. However, it took four more years for two important executive measures in the Act of 1953 to come into effect. These were the regulations surrounding the ethical code (16 March 1957) and training (24 July 1957).

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Accounting Regulation in Europe by Stuart McLeay (eds.)


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