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

not in forceEuropean Union· EUR-Lex· EN

Introduced

8 November 1990

Last action

19 November 1990 · Entry into force

Status

No longer in force

Records

Official directive CELEX 31990L0604 from European Union at EUR-Lex. Dated 8 November 1990. Status: No longer in force.

Timeline

8 November 1990
Signed
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19 November 1990
Entry into force
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Directive 90/604/CEE du Conseil du 8 novembre 1990 modifiant la directive 78/660/CEE sur les comptes annuels et la directive 83/349/CEE sur les comptes consolidés en ce qui concerne les dérogations en faveur des petites et moyennes sociétés ainsi que la publication des comptes en écus

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Directive 90/604/CEE du Conseil du 8 novembre 1990 modifiant la directive 78/660/CEE sur les comptes annuels et la directive 83/349/CEE sur les comptes consolidés en ce qui concerne les dérogations en faveur des petites et moyennes sociétés ainsi que la publication des comptes en écus
official_journal · FR · 8 November 1990
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Padomes direktīva (1990. gada 8. novembris), ar ko Direktīvu 78/660/EEK par gada pārskatiem un Direktīvu 83/349/EEK par konsolidētajiem pārskatiem groza saistībā ar atbrīvojumiem, kuri attiecas uz mazajiem un vidējiem uzņēmumiem, un saistībā ar pārskatu publicēšanu ECU
official_journal · LV · 8 November 1990
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Directiva 90/604/CEE del Consejo de 8 de noviembre de 1990 por la que se modifican las Directivas 78/660/CEE y 83/349/CEE sobre las cuentas anuales y las cuentas consolidadas respectivamente, en lo relativo a las excepciones en favor de las pequeñas y medianas sociedades, así como a la publicación de las cuentas anuales en ecus
official_journal · ES · 8 November 1990
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Directiva Consiliului din 8 noiembrie 1990 de modificare a Directivei 78/660/CEE privind conturile anuale și a Directivei 83/349/CEE privind conturile consolidate în ceea ce privește derogările în favoarea întreprinderilor mici și mijlocii și publicarea conturilor în ECU
official_journal · RO · 8 November 1990
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Directiva 90/604/CEE do Conselho de 8 de Novembro de 1990 que altera a Directiva 78/660/CEE, relativa às contas anuais, e a Directiva 83/349/CEE, relativa às contas consolidadas, no que se refere às derrogações a favor das pequenas e médias sociedades, bem como à publicação das contas em ecus
official_journal · PT · 8 November 1990
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Οδηγία 90/604/ΕΟΚ του Συμβουλίου της 8ης Νοεμβρίου 1990 για την τροποποίηση της οδηγίας 78/660/ΕΟΚ για τους ετήσιους λογαριασμούς και της οδηγίας 83/349/ΕΟΚ για τους ενοποιημένους λογαριασμούς όσον αφορά τις εξαιρέσεις υπέρ των μικρών και μεσαίων εταιρειών καθώς και τη δημοσίευση των λογαριασμών σε ECU
official_journal · EL · 8 November 1990
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A Tanács irányelve (1990. november 8.) az éves beszámolóról szóló 78/660/EGK irányelvnek és az összevont (konszolidált) éves beszámolóról szóló 83/349/EGK irányelvnek a kis- és középvállalkozásokra vonatkozó mentességek és a beszámolók ecu-ben történő közzététele tekintetében történő módosításáról
official_journal · HU · 8 November 1990
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1990 m. lapkričio 8 d. Tarybos Direktyva iš dalies keičianti Direktyvos 78/660/EEB dėl metinių atskaitomybių ir Direktyvos 83/349/EEB dėl konsoliduotos atskaitomybės nuostatas dėl lengvatų mažoms ir vidutinėms įmonėms ir atskaitomybės skelbimo sumas išreiškiant ekiu
official_journal · LT · 8 November 1990
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Smernica Rady z 8. novembra 1990, ktorou sa mení a dopĺňa smernica 78/660/EHS o ročnej účtovnej závierke a smernica 83/349/EHS o konsolidovaných účtovných uzávierkach, pokiaľ ide o výnimky pre malé a stredné podniky a zverejnenie účtovných uzávierok v eku
official_journal · SK · 8 November 1990
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Директива на Съвета от 8 ноември 1990 година за изменение на Директива 78/660/ЕИО относно годишните счетоводни отчети и Директива 83/349/ЕИО относно консолидираните счетоводни отчети във връзка с дерогациите за малки и средни дружества и публикуването на отчетите в екю
official_journal · BG · 8 November 1990
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Direttiva 90/604/CEE del Consiglio dell'8 novembre 1990 che modifica la direttiva 78/660/CEE sui conti annuali e la direttiva 83/349/CEE sui conti consolidati per quanto riguarda le deroghe a favore delle piccole e medie società nonché la pubblicazione dei conti in ecu
official_journal · IT · 8 November 1990
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90/604/EEZ: Direktiva Vijeća od 8. studenoga 1990. o izmjeni Direktive 78/660/EEZ o godišnjim financijskim izvještajima i Direktive 83/349/EEZ o konsolidiranim financijskim izvještajima u vezi s izuzećima za mala i srednja trgovačka društva te objavom izvještaja u ECU
official_journal · HR · 8 November 1990
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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
official_journal · DE · 8 November 1990
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Dyrektywa Rady z dnia 8 listopada 1990 r. zmieniająca dyrektywę 78/660/EWG w sprawie rocznych sprawozdań finansowych i dyrektywę 83/349/EWG w sprawie skonsolidowanych sprawozdań finansowych w zakresie zwolnień dotyczących małych i średnich spółek oraz ogłaszania sprawozdań finansowych wyrażonych w ecu
official_journal · PL · 8 November 1990
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Směrnice Rady ze dne 8. listopadu 1990, kterou se mění směrnice 78/660/EHS o ročních účetních závěrkách a směrnice 83/349/EHS o konsolidovaných účetních závěrkách, pokud se jedná o výjimky pro malé a střední společnosti a o zveřejňování ročních účetních závěrek v ECU
official_journal · CS · 8 November 1990
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Richtlijn 90/604/EEG van de Raad van 8 november 1990 tot wijziging van Richtlijn 78/660/EEG betreffende de jaarrekening en van Richtlijn 83/349/EEG betreffende de geconsolideerde jaarrekening in verband met de afwijkingen voor kleine en middelgrote vennootschappen en de openbaarmaking van deze jaarrekening in ecu
official_journal · NL · 8 November 1990
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Id-Direttiva tal-Kunsill tat-8 ta’ Novembru tal-1990 li temenda Direttiva 78/660/KEE dwar il-kontijiet annwali u d-Direttiva 83/349/KEE dwar il-kontijiet ikkonsolidati kif jirrigwardaw l-eżenzjonijiet għall-kumpanniji żgħar u ta’ daqs medju u l-pubblikazzjoni tal kontijiet fl-ecu
official_journal · MT · 8 November 1990
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Rådets direktiv 90/604/EØF af 8. november 1990 om ændring af direktiv 78/660/EØF om årsregnskaber og direktiv 83/349/EØF om konsoliderede regnskaber for så vidt angår undtagelser til fordel for små og mellemstore selskaber og for så vidt angår opstilling og offentliggørelse af regnskaber i ecu
official_journal · DA · 8 November 1990
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Nõukogu direktiiv, 8. november 1990, millega muudetakse direktiivi 78/660/EMÜ raamatupidamise aastaaruannete kohta ning direktiivi 83/349/EMÜ konsolideeritud aastaaruannete kohta seoses väikestele ja keskmise suurusega äriühingutele tehtavate eranditega ning aruannete eküüdes avaldamisega
official_journal · ET · 8 November 1990
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Rådets direktiv 90/604/EEG av den 8 november 1990 om ändring i direktiv 78/660/EEG om årsbokslut och direktiv 83/349/EEG om sammanställd redovisning i fråga om undantag för små och medelstora bolag samt i fråga om offentliggörande av bokslut i ecu
official_journal · SV · 8 November 1990
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Neuvoston direktiivi 90/604/ETY, annettu 8 päivänä marraskuuta 1990, tilinpäätöksistä annetun direktiivin 78/660/ETY ja konsolidoiduista tilinpäätöksistä annetun direktiivin 83/349/ETY muuttamisesta pieniä ja keskisuuria yhtiöitä koskevien poikkeusten ja tilinpäätöstietojen ecuina julkistamisen osalta
official_journal · FI · 8 November 1990
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Direktiva Sveta z dne 8. novembra 1990 o spremembah Direktive 78/660/EGS o letnih računovodskih izkazih in Direktive 83/349/EGS o konsolidiranih računovodskih izkazih glede oprostitev za mala in srednje velika podjetja in objave računovodskih izkazov v ekujih
official_journal · SL · 8 November 1990
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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
official_journal · EN · 8 November 1990
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Legal framework · 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 · CELEX 31990L0604 · EU

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Same CELEX 31990L0604 projected from PoliticalRepo EUR-Lex row 31990L0604.
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

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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31990L0604
Open data entity: http://publications.europa.eu/resource/cellar/e9cba32e-3fee-461d-81fb-e103dc48a8a7
eurlex · 31990L0604 · source updated 8 November 1990