Subject "3.45.03 Financial management of undertakings, business loans, accounting"
subscribeDossiers (88)
EU SME referral scheme. Report
Review clauses in Accounting Directive, Non-Financial Reporting Directive and Transparency Directive. Report. Fitness Check on the EU framework for public reporting by companies. Accompanying document
Review clauses in Accounting Directive, Non-Financial Reporting Directive and Transparency Directive. Report
Commission Interpretative Communication on the application of the accounting and prudential frameworks to facilitate EU bank lending - Supporting businesses and households amid COVID-19
Adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups
Specifying requirements on credit scoring of crowdfunding projects, pricing of crowdfunding offers, and risk management policies and procedures
Sustainability reporting standards
Company law: time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings
Commercial transactions: combating late payment
Standardised off-the-shelf sampling methodologies and modalities to cover one or more programming periods
Regulatory technical standards specifying requirements and arrangements for the application for authorisation as a crowdfunding service provider
Regulatory technical standards on individual portfolio management of loans by crowdfunding service providers, specifying the elements of the method to assess credit risk, the information on each individual portfolio to be disclosed to investors, and the policies and procedures required in relation to contingency funds
Regulatory technical standards setting out a contractual template for liquidity contracts for the shares of issuers whose financial instruments are admitted to trading on an SME growth market
Regulatory technical standards specifying the requirements, standard formats and procedures for complaint handling
Regulatory technical standards specifying the measures and procedures for crowdfunding service providers’ business continuity plan
Regulatory technical standards specifying the methodology for calculating default rates of loans offered on a crowdfunding platform
Regulatory technical standards specifying conflicts of interest requirements for crowdfunding service providers
Regulatory technical standards specifying the entry knowledge test and the simulation of the ability to bear loss for prospective non-sophisticated investors in crowdfunding projects
Extending the transitional period for continuing to provide crowdfunding services in accordance with national law
Harmonising certain aspects of insolvency law
Digitalisation of the European reporting, monitoring and audit
Corporate Sustainability Reporting Directive
Decision to raise no objections to the draft Commission regulation amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 as regards International Accounting Standard 39 and International Financial Reporting Standards 4, 7, 9 and 16
Decision to raise no objections to the draft Commission regulation amending Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 as regards International Financial Reporting Standard 16
Further development of the Capital Markets Union (CMU): improving access to capital market finance, in particular by SMEs, and further enabling retail investor participation
Digital Finance: amending Directive regarding Digital Operational Resilience requirements
Mid-term evaluation of the EaSi Programme
Implementation of the Directive 2011/7/EU on combating late payment in commercial transactions
Unfair trading practices in business-to-business relationships in the food supply chain
European crowdfunding service providers (ECSP) for business
Resolution on International Financial Reporting Standards: IFRS 9
Review of the SME supporting factor
Access to finance for SMEs and increasing the diversity of SME funding in a capital markets union
Preventive restructuring frameworks, second chance and measures to increase the efficiency of restructuring, insolvency and discharge procedures
European venture capital funds and European social entrepreneurship funds
Insolvency proceedings and insolvency practitioners
Access to finance for SMEs
Implementation of the European Progress Microfinance Facility
Long-term financing of the European economy
Financial participation of employees in companies' proceeds
CARS 2020: towards a strong, competitive and sustainable European car industry
Interchange fees for card-based payment transactions
Improving access to finance for SMEs
Financing EU SMEs' trade and investment: facilitated access to credit in support of internationalisation
Insolvency proceedings. Recast
Undertakings for collective investment in transferable securities (UCITS): depositary functions, remuneration policies and sanctions
Resolution on practical aspects regarding the revision of EU instruments to support SME finance in the next programming period
Audit policy: lessons from the crisis
Statutory audits of annual accounts and consolidated accounts
Statutory audit of public-interest entities: specific requirements
Company law: annual financial statements, consolidated financial statements and related reports of certain types of undertakings
Programme for Employment and Social Innovation (EaSI) 2014-2020
Company law and corporate governance: interconnection of central, commercial and company registers
Public limited liability companies: coordination of safeguards in respect of their formation and the maintenance and alteration of their capital. Recast
Credit rating agencies
Corporate governance in financial institutions
Single market for enterprises and growth
Remuneration of directors of listed companies and remuneration policies in the financial services sector
European Progress Microfinance Facility for employment and social inclusion
Commercial transactions: combating late payment. Recast
Company law: annual accounts of micro-entities
Resolution on accounting requirements as regards small and medium-sized companies, particularly micro-entities
Resolution on the draft Commission regulation of 2 June 2008 amending Commission Regulation (EC) No 809/2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards elements related to prospectuses and advertisements and on the draft Commission decision of 2 June 2008 on the use by third-country issuers of securities of certain third-country national accounting standards and international financial reporting standards to prepare their consolidated financial statements
Resolution on the IASCF review of the constitution, public accountability, and composition of the IASB: proposals for change
Implementation of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
Effective enforcement of judgments in the EU: the transparency of debtors' assets
European initiative for the development of micro-credit in support of growth and employment
European initiative for the development of micro-credit in support of growth and employment
Public limited liability companies: coordination of safeguards in respect of their formation and the maintenance and alteration of their capital
Disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts
Resolution on the application of international accounting standards
Resolution on international accounting standards
Simplified business environment for companies in the areas of company law, accounting and auditing
Capital market: International Financial Reporting Standards (IFRS) and the governance of the IASB
International accounting standards: implementing powers conferred on the Commission
Statutory audits of annual accounts and consolidated accounts: implementing powers conferred on the Commission
Resolution on corporate governance and supervision of financial services, the Parmalat case
Company law: formation of public limited companies, maintenance and alteration of their capital (amend. Directive 77/91/EEC)
Company law: annual accounts and consolidated accounts of certain types of companies (amend. Directives 78/660/EEC, 83/349/EEC, 86/635/EEC, 91/674/EEC)
Company law: statutory audit of annual and consolidated accounts (amend. Directives 78/660/EEC and 83/349/EEC, repeal. Directive 84/253/EEC)
European order for payment procedure
Multiannual programme for enterprise and entrepreneurship, and in particular for small and medium-sized enterprises (SMEs) (2001-2005)
Insurance undertakings: annual and consolidated accounts and standards IAS (amend. Directives 78/660, 83/349, 91/674/EEC)
Civil judicial cooperation: European enforcement order for uncontested claims
Capital market, financial services: application of international accounting standards
Companies: valuation of annual and consolidated accounts, financial information (amend. Directives 78/660/EEC, 83/349/EEC)
Statutory auditor within the Union: role, position and liability. Green paper
Creation of a European Capital Market for smaller entrepreneurially managed growing companies
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