The fourth guideline of the counsel, coordinates the assembly of the requests imposed to the member states and that are going to adhere. The guideline states the demands concerning the statutory audit of the yearly financial situations by the authorized persons. Rules that are less harsh are established for the small and medium companies, in this way the member states being able to decide that the obligations concerning the drawing-up, the audition and the publishing of the financial situations to be less strict.
Original Description:
Original Title
International and European in the Accounting System From Romania
The fourth guideline of the counsel, coordinates the assembly of the requests imposed to the member states and that are going to adhere. The guideline states the demands concerning the statutory audit of the yearly financial situations by the authorized persons. Rules that are less harsh are established for the small and medium companies, in this way the member states being able to decide that the obligations concerning the drawing-up, the audition and the publishing of the financial situations to be less strict.
The fourth guideline of the counsel, coordinates the assembly of the requests imposed to the member states and that are going to adhere. The guideline states the demands concerning the statutory audit of the yearly financial situations by the authorized persons. Rules that are less harsh are established for the small and medium companies, in this way the member states being able to decide that the obligations concerning the drawing-up, the audition and the publishing of the financial situations to be less strict.