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Directive 2009/49/EC
of the European Parliament and of the Council of 18 June 2009
amending Council Directives 78/660/EEC and 83/349/EEC as regards
certain disclosure requirements for medium-sized companies and
the obligation to draw up consolidated accounts –
OJ L164,
26.06.2009
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01.01.2011 |
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Council Directive 2006/99/EC
of 20 November 2006 adapting certain Directives in the
field of company law, by reason of the accession of
Bulgaria and Romania – OJ L 363, 20.12.2006
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n/a |
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Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (Text with EEA
relevance) – OJ L 224, 16.8.2006
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05.09.2008 |
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Directive 2006/43/EC
of the European Parliament and of the Council of 17 May
2006 on statutory audits of annual accounts and
consolidated accounts, amending Council Directives
78/660/EEC and 83/349/EEC and repealing Council
Directive 84/253/EEC (Text with EEA relevance) – OJ L 157, 9.6.2006
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29 .06.2008
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Directive 2003/51/EC
of the European Parliament and of the Council of 18 June
2003 amending Directives 78/660/EEC, 83/349/EEC,
86/635/EEC and 91/674/EEC on the annual and consolidated
accounts of certain types of companies, banks and other
financial institutions and insurance undertakings (Text
with EEA relevance) – OJ L 178, 17.7.2003
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01.01.2005
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Council Directive 2003/38/EC
of 13 May 2003 amending Directive 78/660/EEC on the
annual accounts of certain types of companies as regards
amounts expressed in euro – OJ L 120, 15.5.2003
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n/a
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Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001 amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the
valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions (Fair Value Directive)
– OJ L 283, 27.10.2001
- Related documents:
10.2007 – EU implementation of IFRS and the fair value directive (in 2005)  
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01.01.2004
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Council Directive 1999/60/EC
of 17 June 1999 amending Directive 78/660/EEC as regards
amounts expressed in ecus – OJ L 162, 26.6.1999
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n/a
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Council Directive 94/8/EC of 21 March 1994 amending Directive 78/660/EEC as regards the revision of amounts expressed in ecus
-OJ L 82, 25.3.1994
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n/a
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Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directives
– OJ L 317, 16.11.1990
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1 January 1993
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Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus
– OJ L 317, 16.11.1990
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1 January 1993
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Eleventh Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State
– OJ L 395, 30.12.1989
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1 January 1992
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Council Directive 84/569/EEC of 27 November 1984 revising the amounts expressed in ECU in Directive 78/660/EEC
– OJ L 314, 4.12.1984
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n/a
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Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts
– OJ L 193, 18.7.1983
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1 January 1988
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Annual accounts of certain types of companies Fourth Council Directive 78/660/EEC of 25.7.1978 based on Article 54 (3) (g) of the Treaty
– OJ L 222, 14.8.1978
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1980
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