НОВОСТИ БИЗНЕСА
2006
На прошлой неделе Еврокомиссия потребовала у Люксембурга выполнить постановление Европейского суда в деле <Еврокомиссия против Княжества Люксембург> от 8 декабря 2005 года. В своем постановлении Европейский суд заявил, что Люксембург не выполнил обязательства и не ввел Директиву 2001/65/EC по правилам бухгалтерского отчета в национальное законодательство.
Директива 2001/65/EC вносит поправки в Директивы 78/660/EEC, 83/349/EEC и 86/635/EEC. Эти директивы определяют, какие компании должны готовить отчеты, устанавливают формат отчета о прибылях и убытках и балансового отчета и излагают принципы оценки. Директивы также выдвигают требования относительно раскрытия отчетов.
Директива 2001/65/EC согласовала европейские требования к отчетности с современной теорией и практикой бухгалтерского учета. Это позволяет европейским компаниям составлять отчеты в соответствии с современными разработками.
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