Affiliation:
1. Bureau van Dijk Electronic Publishing
Abstract
Explains why there is currently no Companies House for Europe and describes the pan-European company information solution developed in a standardized format as an alternative by Bureau van Dijk. Outlines the cultural differences between company accounts filing regimes in different European countries, distinguishing between the Anglo-Saxon countries' approach of providing information for shareholders and the Continental approach of providing information for taxation and statistical purposes. Compares accounting practices and filing rules in a number of individual countries, indicating how their situations are changing. Gives details of the additional information that Bureau van Dijk information providers source, including industry classification, merger & acquisition and ownership data, and outlines the collection process. Emphasizes that users need to distinguish between what is missing and what is simply unavailable.
Subject
Economics, Econometrics and Finance (miscellaneous),Business, Management and Accounting (miscellaneous),Business and International Management
Cited by
2 articles.
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