Looking for the equivalent text of the (Belgian) law on accounting.
Thread poster: Williamson

Williamson  Identity Verified
United Kingdom
Local time: 02:01
Flemish to English
+ ...
Jun 14, 2005

I intend to make a TMX of the (Belgian) Law of the 17th of July 1975 "on accounting and the annual accounts of enterprises and implementing decrees". I have the equivalent of that law in English,French, German and Dutch. It is the implementation of an EU-guideline on accounting standards. In 1975, Spain was not a member of the E.U., so I guess the guideline from which this laws originates, does not exist in Spanish.
However, there might be a more recent guideline on accounting to be found on the E.U.-website. Does anybody have any idea of the link? Or does an equivalent text exist with regard to accounting in Spain?

[Edited at 2005-06-14 14:38]


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RobinB  Identity Verified
Germany
Local time: 03:01
German to English
EU 4th and 7th Directives Jun 14, 2005

It is the implementation of an EU-guideline on accounting standards. In 1975, Spain was not a member of the E.U., so I guess the guideline from which this laws originates, does not exist in Spanish.
However, there might be a more recent guideline on accounting to be found on the E.U.-website. Does anybody have any idea of the link? Or does an equivalent text exist with regard to accounting in Spain?


I imagine what you're looking for are the relevant EU Directives (in German: Richtlinien). The original directives are the 4th (annual accounts) and 7th (group accounts) Directives, as amended. These are the Directives that were transposed into the national laws of the member states governing financial accounting and reporting (e.g. in Germany the HGB, in the UK the Companies Act).

The 4th Directive is at:

http://europa.eu.int/eur-lex/en/consleg/main/1978/en_1978L0660_index.html

and the 7th Directive at:

http://europa.eu.int/eur-lex/en/consleg/main/1983/en_1983L0349_index.html

These are the "consolidated" directives in each case, and you can link to the versions in all the other official EU languages from the drop-down box at top right.

The EU's main accounting legislation page is at:

http://europa.eu.int/comm/internal_market/accounting/index_en.htm

(en, fr, de). From this page you can branch to individual legislative texts, including the IASs/IFRSs. You might also want to look at other key sources such as the EU Modernisation Directive (2003/61/EC).

I think this should be enough to be going on with for the time being.

HTH,
Robin


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