Article1994

European Rule-making in Accounting: The Seventh Directive as a Case Study

Graham Diggle · Christopher William Nobes

29 citations0/0 files storedAccounting and Business Research

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Accounting Theory and Financial Reporting Taxation and Legal Issues Auditing, Earnings Management, Governance

Abstract

This paper analyses EC rule-making, using the Seventh Directive as a case study. Three stages of a Directive's life are identified, with different key players taking the lead. The paper analyses the evolution of the Seventh Directive up to its adoption in 1983, looking at 19 key features. The adopted Directive is close to previous UK consolidation practices, but investigation shows that, from its origins in the late 1960s to the published drafts of the late 1970s, it showed clear German parentage. The coalition of forces leading to the major changes from German to UK practices is examined.

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References

1974Power: A Radical View 1963Who Governs? Democracy and Power in an American City. By Robert A. Dahl. New Haven, London: Yale University Press [Montreal: McGill University Press]. 1961. Pp. xii, 355. $7.50.1962Who Governs? Democracy and Power in an American City.2003Comparative International Accounting 1983The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450 2001Accounting and Business Research 1992ACCOUNTING AND BUSINESS RESEARCH 1993The True and Fair View Requirement: Impact on and of the Fourth Directive

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2015IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?2014The development of national and transnational regulation on the scope of consolidation

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