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Revision of Accounting Directives
[Revize účetních směrnic]

Author

Listed:
  • Marcela Žárová

Abstract

Current revision of the Fourth and Seventh Company Law Directives is provided in the scope of simplification of accounting rules for SMEs and other companies. The review of the Accounting Directives has the overall objective to modernize and simplify the reporting requirements as well as to make them more understandable and accessible. The review should be guided with the "think first" principle in mind. The Commission's regulation strategy is aimed at measuring administrative costs and reducing administrative burdens. Commission presented in 2009 a proposal for a Directive containing a number of targeted simplification measures in financial accounting and reporting. The European Parliament encouraged the Commission to continue its activities with regards to simplification of company law, accounting and auditing for SMEs via the relevant legislative acts, in particular the Fourth and Seventh Company Law Directives.

Suggested Citation

  • Marcela Žárová, 2010. "Revision of Accounting Directives [Revize účetních směrnic]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(1), pages 7-19.
    • Handle: RePEc:prg:jnlcfu:v:2010:y:2010:i:1:id:55:p:7-19
    DOI: 10.18267/j.cfuc.55
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    More about this item

    Keywords

    Revision; SME; Fourth Company Law Directive; Seventh Company Law Directive; Revize; Čtvrtá směrnice Rady ES; Sedmá směrnice Rady ES;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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