SEC(2011)1290 EU
Part I - EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT - accompanying the document: annual financial statements, consolidated financial statements and related reports of certain types of undertakings. Part II - EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT for financial disclosures on a country-by-country basis - Accompanying the document - Proposal for a directive of the European Parliament and of the Council amending Council Directive 2004/109/EC on the harmonisation of transparency requirements and Proposal for a Directive of the European Parliament and of the Council on the annual financial statements and the consolidated financial statements and related reports of certain types of undertakings - Main contents
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official title
Commission Staff Working Paper - Part I - EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT - Accompanying the document - Proposal for a Directive of the European Parliament and the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings. Part II - EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT for financial disclosures on a country-by-country basis - Accompanying the document - Proposal for a directive of the European Parliament and of the Council amending Council Directive 2004/109/EC on the harmonisation of transparency requirements and Proposal for a Directive of the European Parliament and of the Council on the annual financial statements and the consolidated financial statements and related reports of certain types of undertakings| Decision making procedure | ordinary legislative procedure (COD) |
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| reference by COM-number i | SEC(2011)1290  |
| procedure number i | 2011/0308(COD) |
| CELEX number i | 52011SC1290 |
| Document | 25-10-2011 |
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| Online publication | 25-10-2011 |
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