NOTICE - COMMON POSITION ADOPTED BY THE COUNCIL IN ACCORDANCE WITH THE COOPERATION PROCEDURE LAID DOWN IN ARTICLE 149 ( 2 ) OF THE EEC TREATY: PROPOSAL FOR A COUNCIL DECISION 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 report CELEX 51990AG0713(07) from European Union at Council of the European Union. Dated 13 July 1990. Status: open.

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9 official files

• NOTICE - COMMON POSITION ADOPTED BY THE COUNCIL IN ACCORDANCE WITH THE COOPERATION PROCEDURE LAID DOWN IN ARTICLE 149 ( 2 ) OF THE EEC TREATY: PROPOSAL FOR A COUNCIL DECISION 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

  preparatory · EN · 13 July 1990

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• AVVISO - ELABORAZIONE DA PARTE DEL CONSIGLIO DI UNA POSIZIONE COMUNE NEL QUADRO DELLA PROCEDURA DI COOPERAZIONE PREVISTA DALL' ARTICOLO 149, PARAGRAFO 2 DEL TRATTATO CHE ISTITUISCE LA COMUNITA ECONOMICA EUROPEA: PROPOSTA DI DIRETTIVA DEL CONSIGLIO 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 SOCIETA NONCHE LA PUBBLICAZIONE DEI CONTI IN ECU

  preparatory · IT · 13 July 1990

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• AVIS - ETABLISSEMENT PAR LE CONSEIL D' UNE POSITION COMMUNE DANS LE CADRE DE LA PROCEDURE DE COOPERATION PREVUE PAR L' ARTICLE 149 PARAGRAPHE 2 DU TRAITE INSTITUANT LA COMMUNAUTE ECONOMIQUE EUROPEENNE: PROPOSITION DE DIRECTIVE DU CONSEIL MODIFIANT LA DIRECTIVE 78/660/CEE SUR LES COMPTES ANNUELS ET LA DIRECTIVE 83/349/CEE SUR LES COMPTES CONSOLIDES EN CE QUI CONCERNE LA DEROGATION EN FAVEUR DES PETITES ET MOYENNES SOCIETES AINSI QUE LA PUBLICATION DES COMPTES EN ECUS

  preparatory · FR · 13 July 1990

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• BEKANNTMACHUNG - FESTLEGUNG GEMEINSAME STANDPUNKT DURCH DEN RAT IM RAHMEN DES IN ARTIKEL 149 ABSATZ 2 DES VERTRAGES ZUR GRUENDUNG DER EWG VORGESEHENEN VERFAHRENS DER ZUSAMMENARBEIT: VORSCHLAG FUER EINE RICHTLINIE DES RATES ZUR AENDERUNG DER RICHTLINIE 78/660/EWG UEBER DEN JAHRESABSCHLUSS UND DER RICHTLINIE 83/349/EWG UEBER DEN KONSOLIDIERTEN ABSCHLUSS HINSICHTLICH DER AUSNAHME FUER KLEINE UND MITTLERE GESELLSCHAFTEN SOWIE DER OFFENLEGUNG VON ABSCHLUESSEN IN ECU

  preparatory · DE · 13 July 1990

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• Ανακοίνωση - Καθορισμός από το Συμβούλιο κοινών θέσεων στα πλαίσια της διαδικασίας συνεργασίας που προβλέπεται στο άρθρο 149 παράγραφος 2 της συνθήκης για την ίδρυση της Ευρωπαϊκής Οικονομικής Κοινότητας: Πρόταση οδηγίας του Συμβουλίου 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

  preparatory · EL · 13 July 1990

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• MEDDELSE - FAELLES HOLDNING FASTLAG AF RAADET INDEN FOR RAMMERNE AF SAMARBEJDSPROCEDUREN I HENHOLD TIL ARTIKEL 149, STK. 2, I TRAKTATEN OM OPRETTELSE AF DET EUROPAEISKE OEKONOMISKE FAELLESSKAB: FORSLAG TIL RAADETS DIREKTIV OM AENDRING AF DIREKTIV 78/660/EOEF OM AARSREGNSKABER OG DIREKTIV 83/349/EOEF OM KONSOLIDEREDE REGNSKABER FOR SAA VIDT ANGAAR UNDTAGELSER TIL FORDEL FOR SMAA OG MELLEMSTORE VIRKSOMHEDER OG FOR SAA VIDT ANGAAR OPSTILLING OG OFFENTLIGGOERELSE AF REGNSKABER I ECU

  preparatory · DA · 13 July 1990

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• BERICHT - VASTSTELLING DOOR DE RAAD VAN GEMEENSCHAPPELIJK STANDPUNT IN HET KADER VAN DE SAMENWERKINGSPROCEDURE VAN ARTIKEL 149, LID 2, VAN HET VERDRAG TOT OPRICHTING VAN DE EUROPESE ECONOMISCHE GEMEENSCHAP: VOORSTEL VOOR EEN RICHTLIJN 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

  preparatory · NL · 13 July 1990

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• AVISO - ELABORACAO DE UMA POSICAO COMUM DO CONSELHO NO AMBITO DO PROCESSO DE COOPERACAO PREVISTO NO NO 2 DO ARTIGO 149 DO TRATADO QUE INSTITUI A COMUNIDADE ECONOMICA EUROPEIA: PROPOSTA DE DIRECTIVA DO CONSELHO QUE ALTERA A DIRECTIVA 78/660/CEE RELATIVA AS CONTAS ANUAIS, E A DIRECTIVA 83/349/CEE RELATIVA AS CONTAS CONSOLIDADAS, NO QUE SE REFERE AS DERROGACOES A FAVOR DAS PEQUENAS E MEDIAS SOCIEDADES BEM COMO A PUBLICACAO DAS CONTAS EM ECUS

  preparatory · PT · 13 July 1990

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• ANUNCIO - DEFINICION DE UNA POSICION COMUN POR PARTE DEL CONSEJO, EN EL MARCO DEL PROCEDIMIENTO DE COOPERACION PREVISTO POR EL APARTADO 2 DEL ARTICULO 149 DEL TRATADO CONSTITUTIVO DE LA COMUNIDAD ECONOMICA EUROPEA: PROPUESTA DE DIRECTIVA DEL CONSEJO 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 PEQUENAS Y MEDIANAS SOCIEDADES, ASI COMO A LA PUBLICACION DE LAS CUENTAS ANUALES EN ECUS

  preparatory · ES · 13 July 1990

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