Crowe SOT EU Survey
21.08.2018

In Austria there is a requirement to include, in the event of negative equity, as a note in Austrian GAAP financial statements whether there is indebtedness according to the Insolvency Act. This is not a requirement of the EU Accounting Directive and therefore an additional requirement in Austria.

The Survey answers the question, whether there are similar requirements in other EU countries

Here you can find the whole survey: Crowe SOT EU Survey