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The New EU-Directive on Annual and Consolidated Financial Statements and Related Management Reports

The New EU-Directive on Annual and Consolidated Financial Statements and Related Management Reports Following the publication of the Fourth and Seventh EEC-Directives concerning the (consolidated) financial statements, on 26 June 2013 a new EU Directive on financial statements has been adopted. The New Directive is a combination of the former Accounting Directives, and provides for more flexibility, and to a limited extent increases the information which must be provided regarding certain payments made to governments by parties in the extractive industry and logging sector. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png European Company Law Kluwer Law International

The New EU-Directive on Annual and Consolidated Financial Statements and Related Management Reports

European Company Law , Volume 10 (6) – Jan 21, 2013

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
1572-4999
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Abstract

Following the publication of the Fourth and Seventh EEC-Directives concerning the (consolidated) financial statements, on 26 June 2013 a new EU Directive on financial statements has been adopted. The New Directive is a combination of the former Accounting Directives, and provides for more flexibility, and to a limited extent increases the information which must be provided regarding certain payments made to governments by parties in the extractive industry and logging sector.

Journal

European Company LawKluwer Law International

Published: Jan 21, 2013

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