Bensadon, Didier - Université Paris-Dauphine (Paris IX) - 2009
accounts was adopted in 1983, no fewer than six directives on company law had been adopted. The Seventh European Directive has … the concept of consolidated accounts. The proliferation of options included in the final text of the Seventh European … directive will be the only solution to enable its adoption by the Council on 13 June 1983. …
