rec_2 — Directive 2009/49/EC of the European Parliament and of the Council of 18 June… · Lexiara

rec_2

Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts (Text with EEA relevance) · European Union

(2) Accounting and auditing have been identified as areas in which the administrative burdens on companies within the Community can be reduced.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-21 · Text as adopted (Official Journal); later amendments are not incorporated in this text.