Transposition of Directive Brings About Changes in the Accounting Regime
Directive 2013/34/EU of the European Parliament and of the Council (the “Directive”), which was published in the EU Official Journal on June 29th 2013, repealed the fourth and seventh accounting directives dealing with the preparation of separate and consolidated accounts. Legal Notice 289 of 2015, under the name of ‘Accountancy Profession (General Accounting Principles for […]