This document is an excerpt from the EUR-Lex website
Document 32014L0102
National transposition measures communicated by the Member States concerning:
Council Directive 2014/102/EU of 7 November 2014 adapting Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of the Republic of Croatia Text with EEA relevance
OJ L 334, 21/11/2014, p. 86–87
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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.
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.NLPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.BGPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.CSPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.DEPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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Raamatupidamise seadusETOfficial publication: Elektrooniline Riigi Teataja ; Number: RT I, 13.03.2014, 50
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EM estime MNE non nécessaire MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire MS does not consider NEM necessary.ENPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.ESPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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Zakon o računovodstvuHROfficial publication: Narodne Novine ; Number: 78/15
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EM estime MNE non nécessaire MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire MS does not consider NEM necessary.ITPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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Ο Περί Ομμορύθμων και Ετερορρύθμων Συνεταιρισμών και Εμπορικών Επωνυμιών (Τροποποιητικός) Νόμος του 2016.ELOfficial publication: Cyprus Gazette ; Number: 4576 ; Publication date: 2016-09-23 ; Page: 01058-01058
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Ο Περί Εταιρειών (Τροποποιητικός) (Αρ. 3) Νόμος του 2016.
Ο Περί Εταιρειών (Τροποποιητικός) (Αρ. 3) Νόμος του 2016.ELOfficial publication: Cyprus Gazette ; Number: 4576 ; Publication date: 2016-09-23 ; Page: 01061-01082
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EM estime MNE non nécessaire MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire MS does not consider NEM necessary.LTPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.FRPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.HUPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.ENPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.NLPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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BMJ: umgesetzt durch das Bundesgesetz, mit dem das Unternehmensgesetzbuch, das Aktiengesetz, das GmbH-Gesetz, das Genossenschaftsgesetz, das Genossenschaftsrevisionsgesetz 1997, das SE-Gesetz, das Vereinsgesetz und das Einkommensteuergesetz 1988 geändert werden (Rechnungslegungs-Änderungsgesetz 2014, RÄG 2014)DEOfficial publication: Bundesgesetzblatt für die Republik Österreich ( BGBl. ) ; Number: I Nr. 22/2015 ; Publication date: 2015-01-13
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.PLPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.PTPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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Ordinul nr. 1.802/2014 al ministrului finanţelor pentru aprobarea Reglementărilor contabile privind situaţiile financiare anuale individuale şi situaţiile financiare anuale consolidate.ROOfficial publication: Monitorul Oficial al României ; Number: 963 ; Publication date: 2014-12-30 ; Page: 00002-00136
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Ordinul nr.150/2015 privind modificarea şi completarea Reglementărilor contabile conforme cu Standardele internaţionale de raportare financiară, aplicabile societăţilor comerciale ale căror valori mobiliare sunt admise la tranzacţionare pe o piaţă reglementată, aprobate prin Ordinul viceprim-ministrului, ministrul finanţelor publice, nr. 1.286/2012.ROOfficial publication: Monitorul Oficial al României ; Number: 136 ; Publication date: 2015-02-23 ; Page: 00003-00008
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Zákon č. 130/2015 Z. z., ktorým sa mení a dopĺňa zákon č. 431/2002 Z. z. o účtovníctve v znení neskorších predpisov a ktorým sa menia a dopĺňajú niektoré zákonySKOfficial publication: Zbierka zákonov SR ; Number: 40 ; Publication date: 2015-06-11
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EM estime MNE non nécessaire MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire MS does not consider NEM necessary.SVPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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EM estime MNE non nécessaire - MS does not consider NEM necessary.
Member State does not consider the transposition necessary.EM estime MNE non nécessaire - MS does not consider NEM necessary.ENPublication date: 1001-01-01 ; Transposition declaration: Not necessary