德国和欧盟经济法数据库

 法律指令 83/349/EEC

I. 描述

Whereas consolidated accounts must give a true and fair view of the assets and liabilities, the financial position and the profit and loss of all the undertakings consolidated taken as a whole; whereas, therefore, consolidation should in principle include all of those undertakings; whereas such consolidation requires the full incorporation of the assets and liabilities and of the income and expenditure of those undertakings and the separate disclosure of the interests of persons outwith such bodies; whereas, however, the necessary corrections must be  made to eliminate the effects of the financial relations between the undertakings consolidated.

II. 基本信息

标题

Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts

状态
废除
法律指令
83/349/EEC
官方. 版本
公告. EEC 号. L (Legislation), 公布 193, 年 1983, S.1
日期
1983/06/13
公告
1983/07/18
法案
普通的法律法案
法律基础
Art. 54 Abs. 3 g) EEC
法的实施
Consultation procedure

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

原始.版本 :
Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts

  83/349/EEC

Beschluss:
1983/06/13 (D)
Verkuendung:
1983/07/18 (V)
(D) 日期 | (V)公布

2. 发生史

Datum
Typ / Titel
Textfassungen
1978/06/16
Report of the European Parliament - 1st reading
ABL. C/1978/163 p. 60
1977/02/24
Opinion of the European Economic and Social Committee
ABL. C/1977/75 p. 5
1976/04/28
Proposal
COM/1976/170/FINAL

3. 影响

Auswirkungstyp
Richtlinie
Textfassungen
修改
  法律指令 78/660/EEC

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目录

I. 描述
II. 基本信息
III. 文本和产生历史
1. 文本
2. 发生史
3. 影响