Voorbeelden van het gebruik van Fourth directive in het Engels en hun vertalingen in het Nederlands
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The fourth Directive.
Annual accounts of companies with limited liability: fourth Directive.
Summertime fourth Directive.
The fourth Directive applies essentially to companies having share capital.
The recording of provisions is subject to stricter rules under IAS than under the Fourth Directive.
Finally, the fourth directive concerns advertising of medicinal products.
that only Article 39 of the Fourth Directive be used.
The Fourth Directive made great strides in dealing with these problems.
In particular, small family-type enterprises would be excluded from the scope of the fourth directive.
However, the fourth directive affords no solution to settlement procedures currently under way.
The changes to paragraph 3 are intended to align the text with that adopted in Article 45(1)(b) of the fourth directive.
Problems of applying the fourth directive on the annual accounts of limited companies.
Most of the changes proposed to Directive 86/635/EEC are consequential to those to the Fourth Directive described above.
A fourth directive lays down an information
depart from the prudence principle of the Fourth Directive.
It is therefore a corollary to the fourth Directive, which refers solely to the accounts of individual companies.
it suggests introducing further guarantees and stricter deadlines over and above those established in the Fourth Directive.
The Fourth Directive on annual accounts does not advocate a uniform method as regards the relationship between taxation and accounting.
The accounting harmonization in the European Communities- Problems of applying the fourth directive on the annual accounts of limited companies.
Article 51 of the Fourth Directive has been mentioned by two colleagues,
In the'assets' section the treatment of investments diverges from that of the fourth Directive, whilst under'liabilities' it is the technical provisions that call for comment.
As a derogation from the Fourth Directive, Member States may permit
In this communication the Commission proposed to introduce a new category of so-called"micro entities" in the Fourth Directive, which could be optionally exempted by Member States from the Accounting Directives. .
Instead of removing micro-entities from the fourth directive entirely, a diminished requirement for regulation should be clearly determined
monetary developments in the Community during the five years since the adoption of the Fourth Directive, is to preserve the scope of the exemptions for small
The reason given for the exclusion of insurance from the main fourth Directive was that the special nature of insurance activities would require special rules,
However, this rounding-up is necessary to com pensate for the fact that the workforce limit is always applicable along with one of the two financial limits, whereas under the fourth Directive observance of the two financial limits alone is sufficient for the firm to qualify for the favourable treatment provided for by the Directive. .
enhance comparability in financial reporting, the Fourth Directive sets out a legal framework for the presentation of the balance sheet,
The insurance accounts proposal also diverges from the fourth Directive in its scope, as does the Directive on the accounts of banks and credit institutions.
In particular, Article 46(1)(b) of the Fourth Directive provides that, where appropriate