The EU Accounting Directive (2014) aims to simplify the disclosure requirements for small companies through the introduction of abridged accounts, with special rules for micro-entities. Incorporated into UK law in 2015, applicable to financial periods starting on or after 1 January 2016.
The Accounts Modernization Directive is an EU directive established in 2003 that mandates companies to publish balanced and comprehensive analyses of their performance, including both financial and non-financial indicators.
The Alternative Investment Fund Managers Directive (AIFMD) regulates non-UCITS funds within the European Union, ensuring transparency, investor protection, and effective risk management.
An EU directive aimed at increasing the transparency and reliability of financial statements and reports, enhancing public confidence in financial reporting within the EU.
A comprehensive look at the Eighth Company Law Directive, its historical context, provisions, and impact on auditor regulation in the European Union.
An in-depth look at the Markets in Financial Instruments Directive (MiFID), its historical context, key events, detailed explanations, and its importance in the financial sector.
A detailed analysis and interpretation of a company's financial statements and business performance by the directors.
Solvency II is a European Union directive that codifies and harmonizes European insurance regulation. It focuses on risk-based capital requirements, ensuring that insurance firms hold enough capital to mitigate risks.
An EU directive aimed at increasing accountability and improving public confidence in the auditing profession, comparable to the US Sarbanes-Oxley Act.
