Which is expected to be forthcoming without further comment. The Commission has published these FAQs on this proposed directive which will repeal and replace the Fourth and Seventh Company Law Directives:
Financial reporting obligations for limited liability companies (Accounting Directive) – frequently asked questions, published 12 June 2013.
New disclosure requirements for the extractive industry and loggers of primary forests in the Accounting (and Transparency) Directives (Country by Country Reporting) – frequently asked questions, published 12 June 2013.