Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition

This guide is designed to ensure that a comprehensive overview of the relevant provisions of the acquis communautaire is available to policymakers, regulators, and other stakeholders in countries with a European vocation or those simply wishing to...

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Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Vienna 2016
Subjects:	LIVING STANDARDS LIMITED MAJORITY VOTE REGULATORY FRAMEWORK LIABILITY MEMBER STATE BOARD MEMBERS ACCOUNTING TAKEOVER BID INTERNATIONAL CAPITAL UNLIMITED COMPANIES COMPANY LAW HARMONIZATION SECURITIES REGULATORS PARENT COMPANY REGULATORY REGIME INCORPORATION SECOND COMPANY LAW DIRECTIVE DISCLOSURE REQUIREMENTS COMPANIES FINANCIAL STATEMENTS MERGERS ASSET MANAGEMENT TAKEOVER REFERENDUM TREATIES ASSOCIATIONS AUDIT COMMITTEE SMALLER COMPANIES INDUSTRIAL POLICY LEGAL PERSONALITY STATES DISCIPLINARY SYSTEMS NATURAL PERSONS FINANCIAL REPORT EXCHANGE COMMISSION EQUAL TREATMENT CONFLICT OF INTERESTS LEGISLATIVE FRAMEWORK PROTECTION OF INVESTORS ACQUISITION PARTNERSHIPS UNION CIVIL LIABILITY TAKEOVERS ADOPTION FINANCIAL INSTITUTIONS LIMITED PARTNERSHIPS TRUST CAPITAL REQUIREMENTS AUDITOR INDEPENDENCE COMPANY LAW SMALL COMPANIES PUBLIC COMPANIES CORPORATE GOVERNANCE CODE FINANCE DIRECTORS BANKS SHAREHOLDERS’ MEETINGS BORDER MERGERS INTERNATIONAL STANDARDS INVESTORS MINORITY INTERESTS MEMBER STATES FUTURE INCORPORATED SUBSIDIARIES INDEPENDENT OVERSIGHT BANK INVESTIGATION STAKEHOLDERS PARTNERSHIP FINANCIAL INSTRUMENTS ASSOCIATION COMPANY LAWS COLLECTIVE FINANCIAL DISCLOSURE LARGE COMPANIES CASH FLOW STATEMENT MARKET TRADE LIBERALIZATION CORPORATE SCANDALS COMPANY LEGAL PERSON COMPANIES WITH LIMITED LIABILITY SUBSIDIARY COURT OF AUDITORS COMMERCIAL LAW MARKET COMPETITION SOCIETIES PUBLIC COMPANY SHAREHOLDERS REFERENDA LIMITED LIABILITY COMPANY CORPORATE BOARD MUTUAL RECOGNITION STATE FINANCIAL MARKET AUDIT COMMITTEES INVESTMENT PRIVATE COMPANY INVESTOR PROTECTION ORGANIZATION LEGAL PERSONS LIMITED LIABILITY COMPANIES FINANCIAL INFORMATION TREATY LEGAL ENTITY COOPERATIVES SHAREHOLDER INTERESTS INDIVIDUALS UNIVERSITY MARKET INTEGRATION CORPORATE GOVERNANCE INITIATIVES SHAREHOLDER COOPERATION AGREEMENT COMPANY LAW DIRECTIVE SERIES OF CORPORATE GOVERNANCE INITIATIVES PRIVATE COMPANIES PERSONS INDEPENDENCE REQUIREMENTS LIMITED LIABILITY COOPERATIVE CONSOLIDATION CORPORATE GOVERNANCE COMPANY LAW DIRECTIVES
Online Access:	http://documents.worldbank.org/curated/en/2016/05/26403800/guide-corporate-sector-accounting-auditing-acquis-communautaire http://hdl.handle.net/10986/24429

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recordtype	oai_dc
spelling	okr-10986-244292021-04-23T14:04:22Z Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition World Bank LIVING STANDARDS LIMITED MAJORITY VOTE REGULATORY FRAMEWORK LIABILITY MEMBER STATE BOARD MEMBERS ACCOUNTING TAKEOVER BID INTERNATIONAL CAPITAL UNLIMITED COMPANIES COMPANY LAW HARMONIZATION SECURITIES REGULATORS PARENT COMPANY REGULATORY REGIME INCORPORATION SECOND COMPANY LAW DIRECTIVE DISCLOSURE REQUIREMENTS COMPANIES FINANCIAL STATEMENTS MERGERS ASSET MANAGEMENT TAKEOVER REFERENDUM TREATIES ASSOCIATIONS AUDIT COMMITTEE SMALLER COMPANIES INDUSTRIAL POLICY LEGAL PERSONALITY STATES DISCIPLINARY SYSTEMS NATURAL PERSONS FINANCIAL REPORT EXCHANGE COMMISSION EQUAL TREATMENT CONFLICT OF INTERESTS LEGISLATIVE FRAMEWORK PROTECTION OF INVESTORS ACQUISITION PARTNERSHIPS UNION CIVIL LIABILITY TAKEOVERS ADOPTION FINANCIAL INSTITUTIONS LIMITED PARTNERSHIPS TRUST CAPITAL REQUIREMENTS AUDITOR INDEPENDENCE COMPANY LAW SMALL COMPANIES PUBLIC COMPANIES CORPORATE GOVERNANCE CODE FINANCE DIRECTORS BANKS SHAREHOLDERS’ MEETINGS BORDER MERGERS INTERNATIONAL STANDARDS INVESTORS MINORITY INTERESTS MEMBER STATES FUTURE INCORPORATED SUBSIDIARIES INDEPENDENT OVERSIGHT BANK INVESTIGATION STAKEHOLDERS PARTNERSHIP FINANCIAL INSTRUMENTS ASSOCIATION COMPANY LAWS COLLECTIVE FINANCIAL DISCLOSURE LARGE COMPANIES CASH FLOW STATEMENT MARKET TRADE LIBERALIZATION CORPORATE SCANDALS COMPANY LEGAL PERSON COMPANIES WITH LIMITED LIABILITY SUBSIDIARY COURT OF AUDITORS COMMERCIAL LAW MARKET COMPETITION SOCIETIES PUBLIC COMPANY SHAREHOLDERS REFERENDA LIMITED LIABILITY COMPANY CORPORATE BOARD MUTUAL RECOGNITION STATE FINANCIAL MARKET AUDIT COMMITTEES INVESTMENT PRIVATE COMPANY INVESTOR PROTECTION ORGANIZATION LEGAL PERSONS LIMITED LIABILITY COMPANIES FINANCIAL INFORMATION TREATY LEGAL ENTITY COOPERATIVES SHAREHOLDER INTERESTS INDIVIDUALS UNIVERSITY MARKET INTEGRATION CORPORATE GOVERNANCE INITIATIVES SHAREHOLDER COOPERATION AGREEMENT COMPANY LAW DIRECTIVE SERIES OF CORPORATE GOVERNANCE INITIATIVES PRIVATE COMPANIES PERSONS INDEPENDENCE REQUIREMENTS LIMITED LIABILITY COOPERATIVE CONSOLIDATION CORPORATE GOVERNANCE COMPANY LAW DIRECTIVES This guide is designed to ensure that a comprehensive overview of the relevant provisions of the acquis communautaire is available to policymakers, regulators, and other stakeholders in countries with a European vocation or those simply wishing to take the European Union (EU) regulatory model into account when devising their own national approaches. This guide outlines and summarizes the EU legislative framework governing corporate sector accounting and auditing. It is primarily intended for an audience with little prior knowledge of the EU. Consequently, rather than delving directly into the issues of accounting and auditing, the guide begins by giving a brief history and overview of the EU, its institutions and legislative processes in section one. In section two, the guide focuses on the development of the internal market, particularly in the areas of financial market integration and company law harmonization. Section three addresses the harmonization of accounting and auditing in the EU. Section four looks at the most pressing accounting and auditing issues for the EU. 2016-06-06T20:30:07Z 2016-06-06T20:30:07Z 2011 Report http://documents.worldbank.org/curated/en/2016/05/26403800/guide-corporate-sector-accounting-auditing-acquis-communautaire http://hdl.handle.net/10986/24429 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Vienna Publications & Research Publications & Research :: Working Paper Europe and Central Asia
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	LIVING STANDARDS LIMITED MAJORITY VOTE REGULATORY FRAMEWORK LIABILITY MEMBER STATE BOARD MEMBERS ACCOUNTING TAKEOVER BID INTERNATIONAL CAPITAL UNLIMITED COMPANIES COMPANY LAW HARMONIZATION SECURITIES REGULATORS PARENT COMPANY REGULATORY REGIME INCORPORATION SECOND COMPANY LAW DIRECTIVE DISCLOSURE REQUIREMENTS COMPANIES FINANCIAL STATEMENTS MERGERS ASSET MANAGEMENT TAKEOVER REFERENDUM TREATIES ASSOCIATIONS AUDIT COMMITTEE SMALLER COMPANIES INDUSTRIAL POLICY LEGAL PERSONALITY STATES DISCIPLINARY SYSTEMS NATURAL PERSONS FINANCIAL REPORT EXCHANGE COMMISSION EQUAL TREATMENT CONFLICT OF INTERESTS LEGISLATIVE FRAMEWORK PROTECTION OF INVESTORS ACQUISITION PARTNERSHIPS UNION CIVIL LIABILITY TAKEOVERS ADOPTION FINANCIAL INSTITUTIONS LIMITED PARTNERSHIPS TRUST CAPITAL REQUIREMENTS AUDITOR INDEPENDENCE COMPANY LAW SMALL COMPANIES PUBLIC COMPANIES CORPORATE GOVERNANCE CODE FINANCE DIRECTORS BANKS SHAREHOLDERS’ MEETINGS BORDER MERGERS INTERNATIONAL STANDARDS INVESTORS MINORITY INTERESTS MEMBER STATES FUTURE INCORPORATED SUBSIDIARIES INDEPENDENT OVERSIGHT BANK INVESTIGATION STAKEHOLDERS PARTNERSHIP FINANCIAL INSTRUMENTS ASSOCIATION COMPANY LAWS COLLECTIVE FINANCIAL DISCLOSURE LARGE COMPANIES CASH FLOW STATEMENT MARKET TRADE LIBERALIZATION CORPORATE SCANDALS COMPANY LEGAL PERSON COMPANIES WITH LIMITED LIABILITY SUBSIDIARY COURT OF AUDITORS COMMERCIAL LAW MARKET COMPETITION SOCIETIES PUBLIC COMPANY SHAREHOLDERS REFERENDA LIMITED LIABILITY COMPANY CORPORATE BOARD MUTUAL RECOGNITION STATE FINANCIAL MARKET AUDIT COMMITTEES INVESTMENT PRIVATE COMPANY INVESTOR PROTECTION ORGANIZATION LEGAL PERSONS LIMITED LIABILITY COMPANIES FINANCIAL INFORMATION TREATY LEGAL ENTITY COOPERATIVES SHAREHOLDER INTERESTS INDIVIDUALS UNIVERSITY MARKET INTEGRATION CORPORATE GOVERNANCE INITIATIVES SHAREHOLDER COOPERATION AGREEMENT COMPANY LAW DIRECTIVE SERIES OF CORPORATE GOVERNANCE INITIATIVES PRIVATE COMPANIES PERSONS INDEPENDENCE REQUIREMENTS LIMITED LIABILITY COOPERATIVE CONSOLIDATION CORPORATE GOVERNANCE COMPANY LAW DIRECTIVES
spellingShingle	LIVING STANDARDS LIMITED MAJORITY VOTE REGULATORY FRAMEWORK LIABILITY MEMBER STATE BOARD MEMBERS ACCOUNTING TAKEOVER BID INTERNATIONAL CAPITAL UNLIMITED COMPANIES COMPANY LAW HARMONIZATION SECURITIES REGULATORS PARENT COMPANY REGULATORY REGIME INCORPORATION SECOND COMPANY LAW DIRECTIVE DISCLOSURE REQUIREMENTS COMPANIES FINANCIAL STATEMENTS MERGERS ASSET MANAGEMENT TAKEOVER REFERENDUM TREATIES ASSOCIATIONS AUDIT COMMITTEE SMALLER COMPANIES INDUSTRIAL POLICY LEGAL PERSONALITY STATES DISCIPLINARY SYSTEMS NATURAL PERSONS FINANCIAL REPORT EXCHANGE COMMISSION EQUAL TREATMENT CONFLICT OF INTERESTS LEGISLATIVE FRAMEWORK PROTECTION OF INVESTORS ACQUISITION PARTNERSHIPS UNION CIVIL LIABILITY TAKEOVERS ADOPTION FINANCIAL INSTITUTIONS LIMITED PARTNERSHIPS TRUST CAPITAL REQUIREMENTS AUDITOR INDEPENDENCE COMPANY LAW SMALL COMPANIES PUBLIC COMPANIES CORPORATE GOVERNANCE CODE FINANCE DIRECTORS BANKS SHAREHOLDERS’ MEETINGS BORDER MERGERS INTERNATIONAL STANDARDS INVESTORS MINORITY INTERESTS MEMBER STATES FUTURE INCORPORATED SUBSIDIARIES INDEPENDENT OVERSIGHT BANK INVESTIGATION STAKEHOLDERS PARTNERSHIP FINANCIAL INSTRUMENTS ASSOCIATION COMPANY LAWS COLLECTIVE FINANCIAL DISCLOSURE LARGE COMPANIES CASH FLOW STATEMENT MARKET TRADE LIBERALIZATION CORPORATE SCANDALS COMPANY LEGAL PERSON COMPANIES WITH LIMITED LIABILITY SUBSIDIARY COURT OF AUDITORS COMMERCIAL LAW MARKET COMPETITION SOCIETIES PUBLIC COMPANY SHAREHOLDERS REFERENDA LIMITED LIABILITY COMPANY CORPORATE BOARD MUTUAL RECOGNITION STATE FINANCIAL MARKET AUDIT COMMITTEES INVESTMENT PRIVATE COMPANY INVESTOR PROTECTION ORGANIZATION LEGAL PERSONS LIMITED LIABILITY COMPANIES FINANCIAL INFORMATION TREATY LEGAL ENTITY COOPERATIVES SHAREHOLDER INTERESTS INDIVIDUALS UNIVERSITY MARKET INTEGRATION CORPORATE GOVERNANCE INITIATIVES SHAREHOLDER COOPERATION AGREEMENT COMPANY LAW DIRECTIVE SERIES OF CORPORATE GOVERNANCE INITIATIVES PRIVATE COMPANIES PERSONS INDEPENDENCE REQUIREMENTS LIMITED LIABILITY COOPERATIVE CONSOLIDATION CORPORATE GOVERNANCE COMPANY LAW DIRECTIVES World Bank Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition
geographic_facet	Europe and Central Asia
description	This guide is designed to ensure that a comprehensive overview of the relevant provisions of the acquis communautaire is available to policymakers, regulators, and other stakeholders in countries with a European vocation or those simply wishing to take the European Union (EU) regulatory model into account when devising their own national approaches. This guide outlines and summarizes the EU legislative framework governing corporate sector accounting and auditing. It is primarily intended for an audience with little prior knowledge of the EU. Consequently, rather than delving directly into the issues of accounting and auditing, the guide begins by giving a brief history and overview of the EU, its institutions and legislative processes in section one. In section two, the guide focuses on the development of the internal market, particularly in the areas of financial market integration and company law harmonization. Section three addresses the harmonization of accounting and auditing in the EU. Section four looks at the most pressing accounting and auditing issues for the EU.
format	Report
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition
title_short	Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition
title_full	Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition
title_fullStr	Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition
title_full_unstemmed	Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition
title_sort	guide to corporate sector accounting and auditing in the acquis communautaire, 2nd edition
publisher	World Bank, Vienna
publishDate	2016
url	http://documents.worldbank.org/curated/en/2016/05/26403800/guide-corporate-sector-accounting-auditing-acquis-communautaire http://hdl.handle.net/10986/24429
_version_	1764456820673347584

Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire, 2nd Edition

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