In line with these objectives the Commission has proposed to modernise the two hitherto Directives on consolidated and annual accounts - the so-called Seventh and Fourth Accounting Directives - providing a harmonised basis for accounting standards.
In line with these objectives the Commission has proposed to modernise the two hitherto Directives on consolidated and annual accounts - the so-called Seventh and Fourth Accounting Directives - providing a harmonised basis for accounting standards.