Directives, Regulations and other official acts

Directives and Regulations

• Commission Regulation (EC) No 1004/2008 of 15 October 2008 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39 and International Financial Reporting Standard (IFRS) 7
   
• 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)
   
• Commission Regulation (EC) No 707/2004 of 6 April 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council
   
• Adoption of certain international accounting standards in accordance with Regulation (EC)1606/2002 (Text with EEA relevance)
  Commission Regulation (EC)1725/2003 of 29.9.2003 and Annexes
   
• Annual accounts of certain types of companies as regards amounts expressed in euro
  Council Directive 2003/38/EC of 13.5.2003 amending Directive 78/660/EEC
  
  
• Modernisation and updating of accounting rules
  Directive 2003/51/EC of the European Parliament and of the Council of 18.6.2003 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)
  
  
• Listed companies to use International Accounting Standards by 2005
  Regulation (EC)1606/2002 of the European Parliament and of the Council of 19.7.2002
  
  
• Valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions
  Directive 2001/65/EC of 27.9.2001 amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC
  
  
• Amounts expressed in ecus
  Council Directive 1999/60/EC of 17.6.1999 amending Directive 78/660/EEC
  
  
• 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
  
  
• Consolidated accounts
  Seventh Council Directive 83/349/EEC of 13.6.1983 based on the Article 54 (3) (g) of the Treaty
  
  
• Disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State
  Eleventh Council Directive 89/666/EEC of 21.12.1989
  
  
• Annual accounts and consolidated accounts of insurance undertakings
  Council Directive 91/674/EEC of 19.12.1991
  
  
• Obligations of branches established in a Member State of credit institutions and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents
  Council Directive 89/117/EEC of 13.2.1989
  
  
• Annual accounts and consolidated accounts of banks and other financial institutions
  Council Directive 86/635/EEC of 8.12.1986

Consolidated texts

• 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)
  CONSLEG 1978L0660 - 17/07/2003
   
• Seventh Council Directive
  of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts (83/349/EEC)
  CONSLEG 1983L0349 - 17/07/2003
   
• Insurance undertakings
  Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC)
  CONSLEG 1991L0674 - 17/07/2003
   
• Banks and other financial institutions
  Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)
  CONSLEG 1986L0635 - 17/07/2003

Other official acts

• Recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies
  Commission Recommendation 2001/453/EC of 13.06.2001
  
  
• Quality assurance for the statutory audit in the European Union: minimum requirements
  (Text with EEA relevance)
  Commission Recommendation 2001/256/EC of 15.11.2000
  
  
• "EU Financial Reporting Strategy: the way forward",
  Commission Communication COM (2000) 359 of 13.06.2000
  
  
• Certain Articles of the fourth and seventh Council Directives on accounting
  Interpretative Communication 98/C 16/04 of 20.01.1998
  
  
• "Accounting Harmonisation: A New Strategy vis-?vis International Harmonisation"
  Commission Communication COM 95(508) of 11.1995,