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Additional info for Accounting Regulation in Europe
Dissatisfaction and Trade Union Pressure The creation of the Institute of Auditors in 1953 had not dissipated the general dissatisfaction with the Belgian accounting situation. Many wanted a similar kind of professional organisation, but freed from state control. Spinoy (1964), Declerck (1965), Van Bulck and Coucke (1966/7 and 1968) and Herbiet (1968) all introduced bills into Parliament in order to protect the title of accountant and to create separate institutions for accountants and auditors (Delbeke, 1982).
Company law being a state and not a federal matter, certain states sought to attract companies to their territory by enacting very favourable (that is, nonrestrictive) laws on company accounts. It is generally agreed that this competition was won by the state of Delaware. To this day, many important companies are resident there, despite it being (Coleman, 1983). one of the smallest states in the Union John Flower 17 Above, three reasons are given for why the EU should intervene in the field of company financial reporting; they may be charac terised as: (a) the economic reason: to ensure the efficient operation of the common market; (b) the legal reason: to fulfil the treaty obligation to protect shareholders and others with an interest in a company's affairs; and (c) the competition reason: to prevent member states from unfairly favouring companies registered in their jurisdiction.
This decree also dealt with the non consolidated accounts of holding companies. Subsequent accounting and financial reporting legislation for nonconsolidated accounts was contained in Royal Decrees on the Annual Accounts of Companies of 12 September 1983 (amended on 5 May 1985, 6 November 1987 and 6 March 1990) and on the Minimum Standard Chart of Accounts of 12 September 1983 (amended on 6 November 1990). 35 With regard to group accounts, a Royal Decree of 1 September 1986 adapted that of 29 November 1977 and incorporated the experience on consolidated accounts gained in the meantime and, to some extent, the provisions of the Seventh Directive (Alexander and Archer, 1992).