Seventh Accounting Directive

Seventh Company Law Directive (Seventh Accounting Directive)
A directive approved by the European Commission in 1983 and implemented in the UK by the Companies Act 1989, which governs consolidated financial statements prepared by corporate groups. Superseded by the Company Reporting Directive of 2006.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.