COM(2011)684 - Jaarlijkse financiële overzichten, geconsolideerde financiële overzichten en relevante verslagen van bepaalde ondernemingsvormen

Inhoud

Delen

enveloppe
  1. Stand van zaken
  2. Kengegevens
  3. Oorspronkelijk voorstel
  4. Europese rechtsgrond
  5. Procedure
  1. Verwante dossiers
  2. Betrokkenen
  3. Relevante documenten
  4. Bronnen en disclaimer

1.

Stand van zaken

Op 29 maart 2012 heeft het Europees Economisch en Sociaal Comité advies uitgebracht.

De Raad van Ministers is gepland op woensdag 30 mei 2012.

2.

Kengegevens

officiële titel

Voorstel voor een RICHTLIJN VAN HET EUROPEES PARLEMENT EN DE RAAD betreffende de jaarlijkse financiële overzichten, geconsolideerde financiële overzichten en relevante verslagen van bepaalde ondernemingsvormen

officiële Engelstalige titel

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings
 
COM-nummer COM(2011)684
extra com nummer COM(2011)684;SEC(2011)1290;SEC(2011)1289
interinstitutioneel nummer 2011/0308(COD)

3.

Oorspronkelijk voorstel

1. General comments

The Accounting Directives (g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC). Seventh Council Directive of 13 June 1983 based on the Article 54 (g) of the Treaty on consolidated accounts (83/349/EEC).<br />',0,0,event)" onfocus="this.onmouseover();" onmouseout="autoHideNote(1)" onblur="this.onmouseout()"> (hereafter the 'Directives') deal with the annual and consolidated financial statements of limited liability companies in Europe.

There are a number of key objectives in the current Review:

The reduction of administrative burden/simplification targeting mainly small companies.

To increase the clarity and comparability of financial statements targeting the company categories for which these considerations are important due to a more vigorous cross-border activity and a larger number of external stakeholders.

The protection of essential user needs aiming at retaining necessary accounting information for users.

The increased transparency on payments made to governments by the extractive industry and loggers of primary forests.

Consultations have shown that stakeholders are overall broadly content with the current framework which has generally functioned well over the years. Those stakeholders include inter alia preparers and users of financial statements, and public authorities. However they do see room for simplification, especially to benefit the smallest companies. During the past 30 years, amendments to the Directives have added many requirements, such as new disclosures and valuation rules, including detailed provisions on fair value accounting. Less attention has been paid to considering whether existing requirements could be simplified or removed. Whilst every amendment may have been justified in its own right, these additions have tended to disregard the comparability and usefulness of the financial statements, increased reporting requirements and the number of Member State options, and have ultimately led to increased complexity and regulatory burden for all companies. This increased burden bears down primarily on smaller companies.

Stakeholders have also pointed to the need to increase the clarity and comparability of financial statements, especially for larger companies which tend to undertake more extensive cross-border operations.

The raison d'être for the Directives is to establish the requirement for limited liability companies to prepare financial statements and set minimum requirements in order to improve the EU-wide comparability of financial statements. This, in turn, should lead to a better functioning of the Single Market and, more concretely, an increased access to finance, reductions in the cost of capital and increased levels of cross-border trade, merger and acquisition activity. Overall, the proposal contributes to improving Europe's competitiveness through establishing a regulatory environment conducive to job-rich growth.

(...)


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4.

Europese rechtsgrond

Deze Richtlijn is gebaseerd op Verdrag betreffende de werking van de Europese Unie artikel 50 lid 1.

5.

Procedure

besluitvormingsprocedure Gewone wetgevingsprocedure (COD)
stemwijze Raad Raad besluit met gekwalificeerde meerderheid van stemmen
datum online publicatie 27-10-2011

6.

Verwante dossiers

Aan dit dossier zijn de volgende trefwoorden toegekend: administratieve formaliteit, doorgeven van informatie, openbaarheid van het bestuur, openbaarheid van rekeningen, personenvennootschap, registratie van maatschappij, sluiting van de rekeningen.

7.

Betrokkenen

directoraat-generaal Directoraat-generaal Interne markt en diensten (MARKT)
raadsformatie Raad Concurrentievermogen (Interne Markt, Industrie en Onderzoek)

8.

Relevante documenten

(16 stuks, sortering omgekeerd chronologisch)   sortering omkeren

9.

Bronnen en disclaimer

Zie voor uitgebreidere informatie eventueel ook de volgende voor dit dossier gebruikte bronnen


Dit dossier wordt iedere nacht automatisch samengesteld op basis van bovenstaande dossiers. Hierbij is aan de technische programmering veel zorg besteed. Een garantie op de juistheid van de gebruikte bronnen en het samengestelde resultaat kan echter niet worden gegeven.