This proposal for a Commission directive seeks, by amending the accounting directives 77/660/EEC on the annual accounts of certain types of companies (4 th Company Law Directive) and 83/349/EEC on consolidated accounts (7 th Company Law Directive), to further enhance confidence in the financial statements and annual reports published by European companies and ensure that shareholders and other stakeholders obtain reliable, complete and easily accessible information.
This proposal for a Commission directive seeks, by amending the accounting directives 77/660/EEC on the annual accounts of certain types of companies (4 th Company Law Directive) and 83/349/EEC on consolidated accounts (7 th Company Law Directive), to further enhance confidence in the financial statements and annual reports published by European companies and ensure that shareholders and other stakeholders obtain reliable, complete and easily accessible information.