| Title |
| Consultation on the Review of the Fourth and Seventh Company Law Directives |
|
| Policy field(s) |
| Internal Market, Financial Reporting Policy |
|
| Target group(s) |
| All citizens and organisations are encouraged to contribute to
this consultation. |
|
| Period of consultation |
| From 25.02.2009 to 30.04.2009 |
|
| Objective of the consultation |
|
This project is the third step in the simplification of
accounting rules for SMEs and other companies in the scope of the
Fourth and Seventh Company Law Directives (“Accounting Directives”),
which began with a fast-track proposal in 2008. A Member State option
to create a new “micro” entity category in order to exempt them from
the accounting requirements under the 4th Directive is being proposed
by the European Commission, simultaneously with the launch of this
stakeholder consultation.
The current consultation aims at raising issues relating to the
modernisation and simplification of the Accounting Directives.
Positive effects of the review will include a reduction of burden
mainly for small companies as well as qualitative improvements for all
companies within the scope of these Directives. An additional
objective is to increase the clarity of the text for lawmakers and
users in general.
Following an analysis of the comments received to the consultation
paper a legislative proposal will be presented by the end of 2009.
|
|
| View the consultation document |
  |
|
| Contact details |
| Responsible service: DG Internal Market and Services,
Unit F3 – Financial Reporting Policy |
| E-mail:
markt-F3@ec.europa.eu |
| Postal address: European Commission, SPA2 00/89, BE-1049
Brussels |
|
| Number of responses received to this consultation: |
| 105 responses + 204 duplicates
|
|
| View the contributions |
| In the interests of transparency, organisations have been
invited to provide the public with relevant information about
themselves by registering in the Interest Representative Register and
subscribing to its Code of Conduct. If the organisation is not
registered, the submission is published separately from the registered
organisations.
|
|
| Results of consultation and next steps:
|
|
|
|
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