Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus
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Incorporated into the EEA Agreement but no longer in force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 Area (EEA Agreement)
XXII Company Law
Joint committee decision (JCD)
Part of the EEA Agreement at the time of signing in 1992. In force in the EEA
Yes Legal documents
Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus
Richtlinie 90/604/EWG des Rates vom 8. November 1990 zur Änderung der Richtlinie 78/660/EWG über den Jahresabschluß und der Richtlinie 83/349/EWG über den konsolidierten Abschluß hinsichtlich der Ausnahme für kleine und mittlere Gesellschaften sowie der Offenlegung von Abschlüßen in Ecu
History
01.01.1994
Adopted JCD confirmed entry into force date
01.01.1994
Compliance date in the EEA
01.01.1994
Adoption of Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement
01.01.1994
Draft Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement sent to Commission
08.11.1990
Adoption date in the EU
19.11.1990
Compliance date in the EU
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