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Looking for the equivalent text of the (Belgian) law on accounting.
Thread poster: Williamson
Williamson United Kingdom Local time: 13:15 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 ... See more
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?
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RobinB United States Local time: 07:15 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).
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.
(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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