德国和欧盟经济法数据库

 法规 (EC) No 1606/2002

I. 描述

In order to contribute to a better functioning of the internal market, publicly traded companies must be required to apply a single set of high quality international accounting rules for the preparation of their consolidated financial statements. Such measure will also ensure high level transparency and comparability of financial reporting by all publicly traded EU companies as a necessary condition for building an integrated capital market which plays its role effectively, smoothly and efficiently.

II. 基本信息

标题

Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards

状态
现存
法规
(EC) No 1606/2002
官方. 版本
公告. EC 号. L (Legislation), 公布 243, 年 2002, S.1
日期
2002/07/19
公告
2002/09/11
法案
普通的法律法案
法律基础
Art. 95 EC
法的实施
Codecision procedure

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

原始.版本 :
Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards

  (EC) No 1606/2002

Beschluss:
2002/07/19 (D)
Verkuendung:
2002/09/11 (V)
(D) 日期 | (V)公布

2. 发生史

Datum
Typ / Titel
Textfassungen
2002/03/12
Report of the European Parliament - 1st reading
O.J. EC No. C, Ausgabe 47 E, Jahr 2003, p. 62
2001/07/11
Opinion of the European Economic and Social Committee
O.J. EC No. C, Ausgabe 260, Jahr 2001, p. 86
2001/02/13
Proposal
O.J. EC No. C, Ausgabe 154E, Jahr 2001, p. 285

IV. Umsetzung in den Mitgliedstaaten

1. 在德国的实施

2004/12/04 (B)

2004/12/09 (V)

(B) 决定 | (V) 公告

Legend

Legislative Act Status

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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
IV. Umsetzung in den Mitgliedstaaten
1. 在德国的实施