With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new d...With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place.展开更多
欧盟与英国1973年英国加入欧盟。之后,欧盟标准便在保护工人免剥削、对抗种族歧视方面,对英国产生了重要影响。而在职业安全健康方面,也有着至关重要的作用,其中最大的变化发生在1989年。根据《欧盟基础条约》（Treaty on the Functioni...欧盟与英国1973年英国加入欧盟。之后,欧盟标准便在保护工人免剥削、对抗种族歧视方面,对英国产生了重要影响。而在职业安全健康方面,也有着至关重要的作用,其中最大的变化发生在1989年。根据《欧盟基础条约》（Treaty on the Functioning of the European Union）153条,欧盟能以指令的形式出台法规。1989年,欧盟理事会指令1989/391/EEC（关于采取鼓励改善工人在作业中安全和健康措施的1989年6月12日理事会指令）发布,要求雇主评估、展开更多
文摘With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place.
文摘欧盟与英国1973年英国加入欧盟。之后,欧盟标准便在保护工人免剥削、对抗种族歧视方面,对英国产生了重要影响。而在职业安全健康方面,也有着至关重要的作用,其中最大的变化发生在1989年。根据《欧盟基础条约》（Treaty on the Functioning of the European Union）153条,欧盟能以指令的形式出台法规。1989年,欧盟理事会指令1989/391/EEC（关于采取鼓励改善工人在作业中安全和健康措施的1989年6月12日理事会指令）发布,要求雇主评估、
