preamble_13

Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus · European Union

considérant que, en vertu de l'article 53 paragraphe 2 de la directive 78/660/CEE, il y a lieu de procéder à une deuxième révision des seuils définissant les petites et moyennes entreprises;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.