Fourth Company Law Directive

Fourth Company Law Directive An EU directive (1978) concerning the harmonization of company law and accounting practices in member states. It recognized five accounting concepts as fundamental: the accounting entity concept, the accruals concept, the consistency concept, the going-concern concept, and the prudence concept. In 2006 it was superseded by the Company Reporting Directive and the Statutory Audit Directive.

• constructive total loss
• consular invoice
• Consultative Committee of Accountancy Bodies
• consumable materials
• consumer
• consumer advertising
• consumer buying behaviour
• consumer credit
• Consumer Credit Act 1974
• Consumer Credit Protection Act 1968
• consumer-credit register
• consumer goods
• consumer groups
• consumer instalment loan
• consumerism
• consumer market
• consumer-oriented marketing
• consumer preference
• Consumer Price Index
• consumer profile
• consumer promotion
• consumer protection
• consumer relationship-building promotion
• consumer research
• Consumers’ Association