Database on German and European Economic Law

 Directive 2009/49/EC

I. Description

The objective of the amendment to the Directive 78/660/EEC (4th Company Law Directive) is to simplify financial reporting for small and medium-sized companies (SMEs) and relieve SMEs from financial reporting burden in a short term perspective. The changes should lead to reduced administrative burden without loss of relevant information. The objective of the amendment to the Directive 83/349/EEC (7th Company Law Directive) is to clarify the interaction between consolidation rules in this Directive and in the International Financial Reporting Standards.

II. General Information

Title

Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts

Status
Existing
Directive
2009/49/EC
Source
O.J. EC No L (Legislation), Edition 164, Year 2009, p.42 - 44
Adoption
06/18/2009
Promulgation
06/26/2009
Character
Regular Act
Legal Basis
Art. 44 EC
Legislative Procedure
Codecision procedure

III. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

Original Text :
Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts

  2009/49/EC

Beschluss:
06/18/2009 (A)
Verkuendung:
06/26/2009 (P)
(A) Adoption | (P) Promulgation

2. Legislative History

Datum
Typ / Titel
Textfassungen
12/18/2008
Report of the European Parliament - 1st reading
09/18/2008
Opinion of the European Economic and Social Committee
ABL. C 2009/77 p. 37
04/17/2008
Proposal
COM(2008) 195 final

3. Legal Impact

Auswirkungstyp
Richtlinie
Textfassungen
Amendment
  Directive 83/349/EEC
Amendment
  Directive 78/660/EEC

Legend

Legislative Act Status

Documents

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Overview

I. Description
II. General Information
III. Versions and Legislative History
1. Versions
2. Legislative History
3. Legal Impact