德国和欧盟经济法数据库

 法律指令 2003/51/EC

I. 描述

There must be a level playing field between companies which apply IAS and those which do not. Such a position is necessary to enable also a smooth transition when companies seek a public listing.

The objectives of this proposal are therefore threefold:

(1) To remove all existing conflicts between the Accounting Directives and IAS;

(2) To ensure that optional accounting treatments currently available under IAS are available to EU companies which continue to have the Accounting Directives as the basis of their accounting legislation (ie those companies which do not prepare their annual or consolidated accounts in accordance with adopted IAS further to the IAS Regulation); and

(3) To update the fundamental structure of the Accounting Directives so that they provide a framework for financial reporting that is both consistent with modern practice and flexible enough to allow for future developments in IAS.

II. 基本信息

标题

Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings

状态
现存
法律指令
2003/51/EC
官方. 版本
公告. EC 号. L (Legislation), 公布 178, 年 2003, S.16
日期
2003/06/18
公告
2003/07/17
法案
普通的法律法案
法律基础
Art. 44 EC
法的实施
Codecision procedure
内容的背景

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

原始.版本 :
Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings

  2003/51/EC

Beschluss:
2003/06/18 (D)
Verkuendung:
2003/07/17 (V)
(D) 日期 | (V)公布

2. 发生史

Datum
Typ / Titel
Textfassungen
2003/01/22
Opinion of the European Economic and Social Committee
O.J. EC No. C, Ausgabe 85, Jahr 2003, p.140
2003/01/14
Report of the European Parliament - 1st reading
O.J. EC No. C, Ausgabe 38E, Jahr 2004, p.65
2002/07/09
Proposal
COM(2002) 259/2 endgültig

3. 影响

Auswirkungstyp
Richtlinie
Textfassungen
修改
  法律指令 86/635/EEC
修改
  法律指令 83/349/EEC
修改
  法律指令 78/660/EEC
修改
  法律指令 91/674/EC

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

Documents

Diese Seite ist in mehreren Sprachen verfügbar.

Admin Navigation

Diese Seite durchsuchen

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