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Introduction of a Group Definition in the New Accounting Directive: The Impact on Future Accounting Regulation

Gitte Søgaard

Open publisher page 5 citations

Abstract

After 35 years (Council Directive 78/660/EEC) and 30 years (Council Directive 83/349/ EEC), these two accounting directives were on 20 July 2013 repealed and replaced by a new Directive 2013/34/EU. All Member States must bring into force the laws, regulations and administrative provisions necessary to comply with the new Directive by 20 July 2015, and the new rules must be applied to financial statements for financial years beginning on 1 January 2016 or later.

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What this paper is about

After 35 years (Council Directive 78/660/EEC) and 30 years (Council Directive 83/349/ EEC), these two accounting directives were on 20 July 2013 repealed and replaced by a new Directive 2013/34/EU. All Member States must bring into force the laws, regulations and administrative provisions necessary to comply with the new Directive by 20 July 2015, and the new rules must be applied to financial statements for financial years beginning on 1 January 2016 or later.

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Available abstract

After 35 years (Council Directive 78/660/EEC) and 30 years (Council Directive 83/349/ EEC), these two accounting directives were on 20 July 2013 repealed and replaced by a new Directive 2013/34/EU. All Member States must bring into force the laws, regulations and administrative provisions necessary to comply with the new Directive by 20 July 2015, and the new rules must be applied to financial statements for financial years beginning on 1 January 2016 or later.

Key concepts: Directive, Accounting, Directive on Privacy and Electronic Communications, Member states, Business, Political science, European union, Data Protection Directive

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