Accounting Regulation in Europe by Stuart McLeay (eds.)

By Stuart McLeay (eds.)

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1, so that employers and employees would be brought together to discuss economic and social matters. 1 Post-war industrial organisation in Belgium Economic Social Central Economic Council National Workers' Council ( ( Nationale Arbeidsraad/ Conseil National du Travail Centrale Raad voor het Bedrijfsleven/Conseil Central de l'Economie ) ) Industry-wide Paritaire Comites/Commissions Paritaires Joint Committees ( Industrial Councils Bijzondere Raadgevende Commissies/Commissions Consultatives Speciales ( ) ) Company Works Councils Works Councils Ondernemingsraden/Conseils d'Entreprise Ondernemingsraden/ Conseils d'Entreprise ( ( ) ) Health and Safety Comite voor Veiligheid en Hygienne/Comite de Securite et de Hygiene Committee ( ) Trade Union Delegates Vakbondsafgevaardigden/ Delegues Syndicaux ( ) level, composed of equal numbers of employer representatives and employee representatives.

For instance, to date, the Commission has offered no advice on fundamental issues such as inflation account­ ing or cash flow statements. The Professional Bodies The professional organisation of Belgian accountancy consists of three bodies representing auditors, accountants and professional bookkeepers. The organisational structure of these bodies is de­ scribed briefly below. The Institute of Auditors The Institute of Auditors, or IBR/IRE (Instituut der Bedrijfsrevi­ soren/Institut des Reviseurs d'Entreprises), was established by law on 22 July 1953 as a public institution.

For instance, to date, the Commission has offered no advice on fundamental issues such as inflation account­ ing or cash flow statements. The Professional Bodies The professional organisation of Belgian accountancy consists of three bodies representing auditors, accountants and professional bookkeepers. The organisational structure of these bodies is de­ scribed briefly below. The Institute of Auditors The Institute of Auditors, or IBR/IRE (Instituut der Bedrijfsrevi­ soren/Institut des Reviseurs d'Entreprises), was established by law on 22 July 1953 as a public institution.

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