Annual accounts
The requirements on annual accounts are laid down by the Fourth Council
Directive of 25 July 1978 based on Article 54 (3) (g) of the Treaty on
the annual accounts of certain types of companies (78/660/EEC).
Related documents:
| 03.06.2010 |
EFRAG Compatibility Analysis:
IFRS for SMEs and the EU Accounting Directives |
| 10.2007 |
EU implementation of IFRS and the fair
value directive (in 2005)   |
| 11.2003 |
Comments on the IAS Regulation and the
Accounting Directives
          |
| 01.2000 |
Implementation of the Fourth Directive on
the annual accounts of certain types of companies (As per 1 January 1998) |
See also:
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