The Act transposes the EU Payment Accounts Directive.

The new EU Accounting Directive was approved in June 2013.

The value of tangible goods acquired through financial leasing is not referred to in the IVth Accounting Directive.

Assessment of the transposition into national law of the new European Accounting Guideline 2013/34/EU

The proposal implies an amendment to the Accounting Directive 2013/34/EU.

This directive amends the accounting directive 2013/34/EU.

Its purpose is to transpose the EU Accounting Directive 2013/34/EU.

In 2013, the European Union adopted financial reporting rules and transparency directives to this end.

On 12 April 2016, the Commission adopted a proposal for an amendment to Directive 2013/34/EU (‘the Accounting Directive’)(1).

in a manner equivalent to consolidated financial statements and consolidated management reports drawn up in accordance with this Directive, or

March 2016: first declaration of companies as required by chapter 10 of the accounting directive

In order to achieve the aim mentioned above, the Commission proposes to insert a new chapter in the Accounting Directive (Chapter 10a).

The 8th Directive should also specifically include the principle of continuous education.

We are reporting our payments to governments under a variety of rules and regulations, such as the EU Accounting Directive.

Since the transposition of the Accounting Directive 2013/34/EU into the Belgian Companies Code we distinguish three types of companies.