Company Reporting Directive

Definitions

Company Reporting Directive EU Directives Financial Transparency Corporate Governance Statutory Audit Directive EuroSox Financial Reporting Compliance

An EU directive (2006) designed to enhance public confidence in financial reporting within the EU by increasing the transparency of financial statements and reports.

Definitions

Fourth Company Law Directive

Fourth Company Law Directive Fourth Accounting Directive EU Law Company Law Accounting Practices Accounting Harmonization Financial Reporting Company Reporting Directive Statutory Audit Directive

The Fourth Company Law Directive, also known as the Fourth Accounting Directive, was an EU directive established in 1978 to harmonize company law and accounting practices among EU member states.

Definitions

Micro-Entity

Micro-Entity Small Company Net Worth Turnover Company Reporting Directive Companies House Fair Value Accounting Alternative Accounting Rules Accounting Directive FRS 105

A micro-entity is a very small company that meets specific criteria for turnover, net worth, and number of employees, allowing it to present simplified annual accounts under certain regulatory frameworks.