COM(1988)292 EU - Directive
Amendment of directive 78/660/eec on annual accounts and directive 83/349/eec on consolidated accounts with respect to the exemptions for small and medium-sized companies and to the drawing up and publication of accounts in ecu

Please note

This page contains a limited version of this dossier in the EU Monitor.

1.

Key information

official title

PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 78/660/EEC ON ANNUAL ACCOUNTS AND DIRECTIVE 83/349/EEC ON CONSOLIDATED ACCOUNTS WITH RESPECT TO THE EXEMPTIONS FOR SMALL AND MEDIUM-SIZED COMPANIES AND TO THE DRAWING UP AND PUBLICATION OF ACCOUNTS IN ECU
 
Legal instrument Directive
reference by COM-number i COM(1988)292
Additional COM-numbers COM(1989)561; SEC(1990)2182
CELEX number i 51988PC0292

2.

Key dates

Document 14-10-1988
Online publication 14-10-1988
Decision 19-11-1990; Richtlijn 1990/604
Publication in Official Journal i 16-11-1990; Special edition in Lithuanian: Chapter 17 Volume 001,Special edition in Latvian: Chapter 17 Volume 001,Special edition in Slovenian: Chapter 17 Volume 001,OJ L 317 p. 57-59,Special edition in Croatian: Chapter 17 Volume 002,Special edition in Bulgarian: Chapter 17 Volume 001,Special edition in Estonian: Chapter 17 Volume 001,Special edition in Polish: Chapter 17 Volume 001,Special edition in Czech: Chapter 17 Volume 001,Special edition in Hungarian: Chapter 17 Volume 001,Special edition in Romanian: Chapter 17 Volume 001,Special edition in Swedish: Chapter 17 Volume 001,Special edition in Finnish: Chapter 17 Volume 001,Special edition in Maltese: Chapter 17 Volume 001,Special edition in Slovak: Chapter 17 Volume 001

3.

Resulting legislation

 

4.

Full version

This page is also available in a full version containing the latest state of affairs, the summary of the European Parliament Legislative Observatory, the legal basis, the legal context, other dossiers related to the dossier at hand, the stakeholders involved (e.g. European Commission directorates-general, European Parliament committees, Council configurations and even individual EU Commissioners and Members of the European Parliament) and finally documents of the European Parliament, the Council of Ministers and the European Commission.

The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.

5.

EU Monitor

The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.