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
Proposed act with possible EEA relevance
Act under scrutiny by EEA EFTA
Draft Joint Committee Decision (JCD) under consideration
Entry into force of Joint Committee Decision (JCD) pending
Incorporated into the EEA Agreement and in force
Incorporated into the EEA Agreement but no longer in force
Legal status
EU legal act incorporated into the EEA Agreement, but no longer in force in the Agreement Area (EEA Agreement)
XXII Company Law
Joint committee decision (JCD)
020/2007 In force in the EEA
No Legal documents
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
Tilskipun Evrópuþingsins og ráðsins 2006/46/EB frá 14. júní 2006 um breytingu á tilskipunum ráðsins 78/660/EBE um ársreikninga félaga af tiltekinni gerð, 83/349/EBE um samstæðureikninga, 86/635/EBE um ársreikninga og samstæðureikninga banka og annarra fjármálastofnana og 91/674/EBE um ársreikninga og samstæðureikninga vátryggingafélaga
Richtlinie 2006/46/EG des Europäischen Parlaments und des Rates vom 14. Juni 2006 zur Änderung der Richtlinien des Rates 78/660/EWG über den Jahresabschluss von Gesellschaften bestimmter Rechtsformen, 83/349/EWG über den konsolidierten Abschluss, 86/635/EWG über den Jahresabschluss und den konsolidierten Abschluss von Banken und anderen Finanzinstituten und 91/674/EWG über den Jahresabschluss und den konsolidierten Abschluss von Versicherungsunternehmen
Europaparlaments- og rådsdirektiv 2006/46/EF av 14. juni 2006 om endring av rådsdirektiv 78/660/EØF om årsregnskapene for visse selskapsformer, 83/349/EØF om konsoliderte regnskaper, 86/635/EØF om bankers og andre finansinstitusjoners årsregnskaper og konsoliderte regnskaper og 91/674/EØF om forsikringsforetaks årsregnskaper og konsoliderte regnskaper
History
01.08.2010
Adopted JCD confirmed entry into force date
01.08.2010
Compliance date in the EEA
25.06.2010
Constitutional requirements under Art. 103 fulfillment date (NO)
Norway
09.11.2007
Constitutional requirements under Art. 103 fulfillment date (FL)
Liechtenstein
24.07.2008
Constitutional requirements under Art. 103 fulfillment date (IS)
Iceland
27.04.2007
Adoption of Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement
30.11.2006
Draft Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement sent to Commission
14.06.2006
Adoption date in the EU
05.09.2008
Compliance date in the EU
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