Special edition in Czech: Chapter 17 Volume 001 P. 271 - 272
Special edition in Estonian: Chapter 17 Volume 001 P. 271 - 272
Special edition in Latvian: Chapter 17 Volume 001 P. 271 - 272
Special edition in Lithuanian: Chapter 17 Volume 001 P. 271 - 272
Special edition in Hungarian Chapter 17 Volume 001 P. 271 - 272
Special edition in Maltese: Chapter 17 Volume 001 P. 271 - 272
Special edition in Polish: Chapter 17 Volume 001 P. 271 - 272
Special edition in Slovak: Chapter 17 Volume 001 P. 271 - 272
Special edition in Slovene: Chapter 17 Volume 001 P. 271 - 272
Special edition in Bulgarian: Chapter 17 Volume 001 P. 250 - 251
Special edition in Romanian: Chapter 17 Volume 001 P. 250 - 251
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Document 32003L0038
National transposition measures communicated by the Member States concerning:
Directiva 2003/38/CE del Consejo, de 13 de mayo de 2003, por la que se modifica la Directiva 78/660/CEE relativa a las cuentas anuales de determinadas formas de sociedad, por lo que se refiere a las cantidades expresadas en euros
OJ L 120, 15/05/2003, p. 22–23
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV) This document has been published in a special edition(s)
(CS, ET, LV, LT, HU, MT, PL, SK, SL, BG, RO, HR)
The member states bear sole responsibility for all information on this site provided by them on the transposition of EU law into national law. This does not, however, prejudice the results of the verification by the Commission of the completeness and correctness of the transposition of EU law into national law as formally notified to it by the member states. The collection National transposition measures is updated weekly.
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Arrêté royal du 25 mai 2005 modifiant les articles 15,+1er,et 16,+1er,alinéa 1er,du Code des sociétés, fixé par la loi du 7 mai 1999.FROfficial publication: Moniteur Belge ; Publication date: 2005-06-07 ; Page: 26211-26213
Transposition deadline(s): 01/01/1001
Number of measures: 3
Transposition deadline: 01/01/1001
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Закон за счетоводствотоBGOfficial publication: Държавен вестник ; Number: 105 ; Publication date: 2006-12-22
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НАРЕДБА № Н-20 от 29.12.2006 г. за изискванията към формата, структурата и съдържанието на финансовите отчети, които се съставят от застрахователните предприятияBGOfficial publication: Държавен вестник ; Number: 6 ; Publication date: 2007-01-19
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Наредба № Н-21 от 29.12.2006г. за изискванията към формата, структурата и съдържанието на финансовите отчети, които се съставят от кредитни и финансови институцииBGOfficial publication: Държавен вестник ; Number: 6 ; Publication date: 2007-01-19
Transposition deadline(s): 01/01/1001
Number of measures: 3
Transposition deadline: 01/01/1001
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Zákon č. 563/1991 Sb., o účetnictví
Zákon č. 563/1991 Sb., o účetnictvíCSOfficial publication: Sbirka Zakonu CR ; Publication date: 1991-12-31 -
Zákon č. 353/2001 Sb., kterým se mění zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů a některé další zákonyCSOfficial publication: Sbirka Zakonu CR ; Publication date: 2001-10-05
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Zákon č. 437/2003 Sb., kterým se mění zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, a některé další zákonyCSOfficial publication: Sbirka Zakonu CR ; Publication date: 2003-12-16
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Lov nr. 99 af 18. februar 2004 om aendring af lov om erhvervsdrivende virksomheders aflaeggelse af arsregnskab m. v. (arsregnskabsloven)DAOfficial publication: Lovtidende A ; Number: 99
Transposition deadline(s): 01/01/1001
Number of measures: 2
Transposition deadline: 01/01/1001
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MNE pas nécessairesDEOfficial publication: Verwaltungsmassnahmen
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Gesetz zur Einführung internationaler Rechnungslegungsstandards und zur Sicherung der Qualität der Abschlussprûfung (Bilanzrechtsreformgesetz - BilReG).DEOfficial publication: Bundesgesetzblatt Teil 1 ( BGB 1 ) ; Number: 2004/65 ; Publication date: 2004-12-09 ; Page: 03166-03182
Transposition deadline(s):
Number of measures: 0
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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MNE pas nécessairesENPublication date: 1001-01-01
Transposition deadline(s):
Number of measures: 0
Transposition deadline(s):
Number of measures: 0
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Décret n° 2005-1757 du 30 décembre 2005 modifiant le décret n° 67-236 du 23 mars 1967 sur les sociétés commerciales et le décret n° 83-1020 du 29 novembre 1983 relatif aux obligations comptables des commerçants et de certaines sociétés.FROfficial publication: Journal Officiel de la République Française (JORF) ; Publication date: 2005-12-31
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Zakon o izmjenama i dopunama Zakona o računovodstvu
Zakon o izmjenama i dopunama Zakona o računovodstvuHROfficial publication: Narodne Novine ; Number: 54/13
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Attuazione della direttiva 2003/38/CE, che modifica la direttiva 78/660/CEE, relativa ai conti annuali di taluni tipi di società per quanto concerne gli importi espressi in euro.ITOfficial publication: Gazzetta Ufficiale della Repubblica Italiana ; Number: 276 ; Publication date: 2006-11-27
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Ο περί Εταιρειών (Τροποποιητικός) (Αρ.2) Νόμος του 2003
Ο περί Εταιρειών (Τροποποιητικός) (Αρ.2) Νόμος του 2003ELOfficial publication: Cyprus Gazette ; Publication date: 2003-10-31
Transposition deadline(s): 01/01/1001
Number of measures: 2
Transposition deadline: 01/01/1001
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Gada pārskatu likumsLVOfficial publication: LR Augstākās Padomes un Valdības Ziņotājs ; Number: 44 ; Publication date: 1992-11-12
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Likums "Par uzņēmumu gada pārskatiem"
Likums "Par uzņēmumu gada pārskatiem"LVOfficial publication: Latvijas Vēstnesis ; Number: 44 ; Publication date: 1992-11-12
Transposition deadline(s):
Number of measures: 0
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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MNE pas nécessairesFRPublication date: 1001-01-01
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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2000. évi C. törvény a számvitelről
2000. évi C. törvény a számvitelrőlHUOfficial publication: Magyar Közlöny ; Number: 2000/95 ; Publication date: 2000-11-21 ; Page: 05790-05868
Transposition deadline(s):
Number of measures: 0
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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MNE pas nécessairesNLOfficial publication: Administrative measures ; Publication date: 1001-01-01
Transposition deadline(s): 01/01/1001
Number of measures: 2
Transposition deadline: 01/01/1001
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MNE pas nécessairesDEOfficial publication: Verwaltungsmassnahmen
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Rechnungslegungsänderungsgesetz 2004
Rechnungslegungsänderungsgesetz 2004DEOfficial publication: Bundesgesetzblatt für die Republik Österreich ( BGBl. ) ; Number: I Nr 161/2004 ; Publication date: 2004-12-30
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Ustawa z 29 września 1994 o rachunkowości
Ustawa z 29 września 1994 o rachunkowościPLOfficial publication: Dziennik Ustaw ; Number: 2002/76/694 ; Publication date: 2002-06-17
Transposition deadline(s):
Number of measures: 0
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Ordin al ministrului finanţelor publice pentru aprobarea reglementărilor contabile conforme cu directivele europeneROOfficial publication: Monitorul Oficial al României ; Number: 1080bis ; Publication date: 2005-11-30 ; Page: 00003-00112
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Zakon o spremembah in dopolnitvah zakona o gospodarskih družbah
Zakon o spremembah in dopolnitvah zakona o gospodarskih družbahSLOfficial publication: Uradni list RS ; Number: 139/2004 ; Publication date: 2004-12-28 ; Page: 16517-16522
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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Zákon č. 431/2002 Z. z. o účtovníctve
Member State does not consider the transposition necessary.Zákon č. 431/2002 Z. z. o účtovníctveSKOfficial publication: Zbierka zákonov SR ; Number: 168 ; Publication date: 2002-08-01 ; Page: 4455-4469 ; Transposition declaration: Not necessary
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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MNE pas nécessairesFIPublication date: 1001-01-01
Transposition deadline(s):
Number of measures: 0
*
Transposition deadline(s): 01/01/1001
Number of measures: 1
Transposition deadline: 01/01/1001
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MNE pas nécessairesENOfficial publication: Administrative measures
* Member State until 31.01.2020