31978L0660
Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies
Þýðing EES-gerðar birtist hér á íslensku við upptöku í EES-samninginn og birtingu í EES-viðbæti.
Gerð ekki til á íslensku
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Tillaga sem gæti verið EES-tæk
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Gerð í skoðun hjá EES-EFTA ríkjunum
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Drög að ákvörðun sameiginlegu nefndarinnar í skoðun
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Ákvörðun sameiginlegu nefndarinnar samþykkt en hefur ekki öðlast gildi
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Tekin upp í EES-samninginn og í gildi
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Tekin upp í EES-samninginn en ekki lengur í gildi
Vinsamlega athugið að EES-gagnagrunnur var tekinn í notkun hjá íslenskri stjórnsýslu í ársbyrjun 2017. Upplýsingar sem varða Ísland vegna gerða fyrir þann tíma hafa því ekki verið skráðar í gagnagrunninn.
Staða og svið tillögu/gerðar
| Staða tillögu/gerðar | ESB gerð sem hefur verið tekin upp í EES-samninginn og er í gildi |
|---|---|
| Svið (EES-samningur, viðauki) | 22 Félagaréttur |
| Ákvörðun sameiginlegu nefndarinnar (JCD) | Part of the EEA Agreement at the time of signing in 1992. |
| Þennan dag skulu skilyrði uppfyllt á EES-svæðinu | |
| Staðfestur gildistökudagur | |
| Í gildi á EES-svæðinu | Já |
Samþykktar gerðir birtar í Stjórnartíðindum ESB
| CELEX-númer | 31978L0660 |
|---|---|
| Þennan dag skulu skilyrði uppfyllt í ESB | |
| Samþykkt tilvísun í Stjórnartíðindi ESB | OJ L 222, 14.8.1978, p. 11 |
| Þennan dag skulu skilyrði uppfyllt í ESB |
Vinnslustig (pipeline stage)
| Samþykktardagur i ESB |
|---|
Ákvörðun sameiginlegu nefndarinnar
| Sendingardagur EFTA á drögum að ákvörðun sameiginlegu nefndarinnar til framkvæmdastjórnarinnar | |
|---|---|
| Staðfestur gildistökudagur |
Tillögur að breytingum (Proposed amendments)
| COM(2013) 207 52013PC0207 |
Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups - Accounting | Tekin upp í EES-samninginn og í gildi |
| COM(2013) 061 52013PC0061 |
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| AG(2011) 012 52011AG0012 |
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| COM(2009) 083 52009PC0083 |
Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities [Accounting] | Tekin upp í EES-samninginn en ekki lengur í gildi |
| COM(2008) 195 52008PC0195 |
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 | Tekin upp í EES-samninginn en ekki lengur í gildi |
Breytt af (Modified by)
| 32013L0034 | repeals | Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC [Accounting] | Tekin upp í EES-samninginn og í gildi |
| 32013L0024 | amends | Council Directive 2013/24/EU of 13 May 2013 adapting certain directives in the field of company law, by reason of the accession of the Republic of Croatia | Tekin upp í EES-samninginn og í gildi |
| 32012L0006 | amends | Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities [Accounting] | Tekin upp í EES-samninginn en ekki lengur í gildi |
| 32009L0049 | amends | 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 | Tekin upp í EES-samninginn en ekki lengur í gildi |
| 32006L0046 | amends | Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings | Tekin upp í EES-samninginn en ekki lengur í gildi |
Breytir (Modifies)
| 11957E054 | based on |