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英国1989年公司法于同年11月16日获得御准。新公司法的各项变动内容中,涉及会计和审计的问题主要有两个方面:集团报表和审计人员。一、关于集团报表英国关于集团和集团报表的变动,主要源于欧共体第七号指令的规定。欧共体关于合并财务报表的第七号指令,是于1983年被采纳的,它要求各成员国将第七号指令的规定,并入本国的公司法或相应的法律之中,并从1990年1月1日起生效。第七号指令对英国1989年公司法的影响主要表现在,关于“集团”的概念和编报集团合并财务报表的环境条件等方面。该公司法对集团的概念提出的变动主要有两方面。首先,在目前一般意义的“持股公司”和“子公司”的基础上,为了会计的目的,另外提出了一套新
British company law in 1989 on November 16 the same year won the Royal Assent. Among the changes in the new company law, there are two main issues concerning accounting and auditing: group statements and auditors. First, on the group statements The United Kingdom changes on the group and group statements, mainly from the European Community Directive No. 7. EC Directive No. 7 on Consolidated Financial Statements, adopted in 1983, requires Member States to incorporate the provisions of Directive No. 7 into their company laws or the corresponding laws and to change their regulations from 1990 January 1, effective January 1. The effect of the Seventh Order on the UK company law in 1989 is mainly reflected in the concepts of the “Group” and the environmental conditions for the preparation of consolidated financial statements of the Group. The corporate law proposed changes to the concept of the group in two main ways. First of all, on the basis of the current “holding company” and “subsidiary company” in the general sense, a new set of measures has been proposed for the purpose of accounting