Prudence: a principle or an attitude?

European Accounting Review

Volumn 5, Issue 2, 1996, Pages 375-382

  van Hulle, Karel ^a  

^a EUROPEAN COMMISSION   (Belgium)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85006639986     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638189600000022     Document Type: Article

References (15)

1. Adler, Düring and Schmalz (ADS). 1987. Rechnungslegung und Prüfung der Unternehmen, 5th, Edited by: Forster, K.-H., Goerdder, R., ESLanfer-mann, J., Müller, H.-P., Siepe, G., Stolberg, K., and Weinch, S., Stuttgart: Poeschel.
2. Ballwieser, W., and Kuhner Chr. 1994. Accounting Standards and Economic Stability, Cologne: Gesellschaft für bankwissenschaftliche Forschung.
3. Ballwieser, W., Ordelheide, D., and KPMG, eds. 1995. “ Germany: individual accounts ”. In Transnational Accounting, London: Macmillan.
4. Baumbach, A., Hueck, A., and Hueck, G., 1968. Aktiengesetz, Beck'sche Kurz-Kommentare, 18th, Munich: C.H. Beck.
5. Biener, H., and Berneke, W., 1986. Bilanzrichtliniengesetz, Düsseldorf: IDW.
6. 1971. Explanatory Memorandun to the 1971 Proposal for a Fourth Council Directive on Company Law. Bulletin of the European Communities, 10 November: 35–67. Supplement 7/71
7. 1974. Explanatory Memorandum to the 1974 Amended Proposal for a Fourth Council Directive on Company Law. Bulletin of the European Communities, 26 February: 5–9. Supplement 6/74
8. Contact Committee. 1990. The Accounting Harmonization in the European Community. Problems of Applying the Fourth Directive on the Annual Accounts of Limited Companies, Luxemburg: Office for official publications of the European Communities.
9. European Commission. 1995a. Paper of the Accouting Advisory Forum on Foreign Currency Translation, Luxemburg: Office for official publications of the European Commuties.
10. European Commission. 1995b. Communication on Accounting Harmonisation: a New Strategy vis-à-vis International Harmonisation, Vol. 95, Brussels: COM.
11. Fédération des experts comptables européens. 1994. Discussion Paper on the Application of Prudence and Matching in selected European Countries, Brussels: FEE.
12. 1973. Troisième Mémorandum relatif à la proposition d'une 4ème directive. Journal UEC,: 122–130.
13. Ordelheide, D., and Pfaff, D., 1994. European Financial Reporting: Germany, London: Routledge.
14. Ordre des experts-comptables et des comptables agréés. 1981. Les principes comptables fondamentaux, Etude présentée à I'occasion du XXXVIe Congrès national, Paris: Conseil supérieur de I'ordre des experts-comptables et des comptables agréès.
15. Van Hulle, K., and van der Tas, L., 1995. “ European Union: individual accounts ”. In Transnational Accounting, Edited by: Ordelheide, D., and KPMG. London: Macmillan.