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EU Directive 2003/51/EC amending Directives on annual and consolidated accounts of companies, banks, financial institutions, and insurance undertakings

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Summary

This document is concerned with the 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.

Issuer

EU

Year

2003

Region

International

Issuer (type)

European Parliament; European Council (Regional)

Instrument type

Directive

Disclosure instrument

No

Geographical scope

Regional

Mandatory or voluntary

Mandatory

Text analysis

    • Very High 2.22%
    • Low 0.04%
    • G focus: financial reporting, audit
    • Finance, Professional services