Home › Company & Audit Law › Accounting Directives Amendment 2003

Accounting Directives Amendment 2003 In force since 18 June 2003

Directive 2003/51/EC amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings
32003L0051 · official text on EUR-Lex

Articles

• Article 1 — Directive 78/660/EEC is hereby amended as follows:
• Article 2 — Directive 83/349/EEC is hereby amended as follows:
• Article 3 — Directive 86/635/EEC is hereby amended as follows:
• Article 4 — Directive 91/674/EEC is hereby amended as follows:
• Article 5 — Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2005 at the latest. They shall forthwith inform the Commission thereof.
• Article 6
• Article 7 — This Directive is addressed to the Member States.