Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/154646 
Authorgroup: 
BACH Working Group
Year of Publication: 
2015
Series/Report no.: 
ECB Statistics Paper No. 11
Publisher: 
European Central Bank (ECB), Frankfurt a. M.
Abstract: 
The Bank for the Accounts of Companies Harmonized (BACH) is a free-of-charge database containing the aggregated accounting data of non-financial incorporated enterprises for, so far, 11 European countries. While the individual accounts feeding the database were originally prepared in line with national accounting standards consistent with European Accounting Directives, they have been harmonised with a view to preserving, to the greatest extent possible, the cross-country comparability of the resulting data. This article presents the methodology underpinning BACH, including the content of the database. It describes the characteristics of national samples and outlines the harmonisation process. BACH is a unique tool for analysing and comparing the financial structure and performance of firms across European countries. A simple case study is also presented in support.
Subjects: 
accounting standards
annual individual accounts
European non-financial corporations
statistics
JEL: 
C81
M41
Persistent Identifier of the first edition: 
ISBN: 
978-92-899-1907-4
Document Type: 
Working Paper

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