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
- Beschluss:
- 2013/06/26 (D)
- Verkuendung:
- 2013/06/29 (V)
法律指令 83/349/EEC 通过……被修改
- Beschluss:
- 2013/05/13 (D)
- Verkuendung:
- 2013/06/10 (V)
- Beschluss:
- 2009/06/18 (D)
- Verkuendung:
- 2009/06/26 (V)
法律指令 83/349/EEC 通过……被修改
- Beschluss:
- 2006/11/20 (D)
- Verkuendung:
- 2006/12/20 (V)
- Beschluss:
- 2006/06/14 (D)
- Verkuendung:
- 2006/08/16 (V)
法律指令 83/349/EEC 通过……被修改
Audit Directive (Details)
- Beschluss:
- 2006/05/17 (D)
- Verkuendung:
- 2006/06/09 (V)
- Beschluss:
- 2003/06/18 (D)
- Verkuendung:
- 2003/07/17 (V)
- Beschluss:
- 2001/09/27 (D)
- Verkuendung:
- 2001/10/27 (V)
- Beschluss:
- 1990/11/08 (D)
- Verkuendung:
- 1990/11/16 (V)
法律指令 83/349/EEC 通过……被修改
- Beschluss:
- 1990/11/08 (D)
- Verkuendung:
- 1990/11/16 (V)
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
- Beschluss:
- 1983/06/13 (D)
- Verkuendung:
- 1983/07/18 (V)