Se ha publicado en el DOUE nº 109 de 12 de abril la Recomendación de la Comisión (9 de abril de 2014) sobre la calidad de la información presentada en relación con la gobernanza empresarial “cumplir o explicar”.
Noticias Filtrar por etiquetas
The European Commission has presented a proposal for the revision of the Shareholder Rights Directive, a Recommendation on corporate governance reporting and a proposal for a Directive on single-member private limited liability companies.
The new rules will considerably improve audit quality across the European Union and will ensure that auditors are key contributors to economic and financial stability.
EFRAG published its Draft Comment Letter on the IASB’s ED/2014/1 Disclosure Initiative (Amendments to IAS 1). Comments are requested by 12 May 2014.
ESMA is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).