The main body of financial reporting requirements for limited liability companies in the EU consists of the following Directives:
- Fourth Council Directive of 24 July 1978 on the annual accounts of certain types of companies
- Seventh Council Directive of 13 June 1983 on consolidated accounts
Furthermore, the following legislation on financial reporting also applies to the EU listed companies:
In this section you will also find information on the:
- Requirements for listed companies under the Transparency Directive
- Requirements for regulated market entrants under the Prospectus Directive
- Equivalence mechanism established by the EU to determine whether third countries' accounting standards are equivalent to EU ones
A convenient collection of the most important EU accounting legislation can be found in the booklet below.
