In October 2010, the European Commission started a public consultation in order to gather stakeholders’ views on country-by-country reporting by multinational companies. Country-by-country reporting is a concept that would require multinational companies to disclose financial information on their operations in third countries in their annual financial statements. The consultation mainly focussed on companies active in an extractive industry in third countries.
EFRAG report regarding costs of implementing country-by-country reporting
5 de agosto de 2011 | Actualidad