Category

  • Updated: 11 Jan 2017
  • Status: Completed Non-Legislative
  • Dossier: 15021

Commission Report on the effect of the revised International Accounting Standard (IAS) 19 on the volatility of own funds of credit institutions and investment firms COM(2015)685

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Other regulatory updates in this category 155

  • Restructuring and Insolvency Procedures: Directive

    • Updated: 10 Oct 2017
    • Status: Current Proposals
    • Dossier: 13448
  • Gender Balance Among Non-Executive Directors: Directive

    • Updated: 28 Sep 2017
    • Status: Current Proposals
    • Dossier: 9666
  • Single-Member Limited Liability Companies

    • Updated: 28 Sep 2017
    • Status: Current Proposals
    • Dossier: 10423
  • Disclosure of Non-Financial Information: Guidelines

    • Updated: 27 Sep 2017
    • Status: Current Proposals
    • Dossier: 15079
  • Accounting Directive: Country-by-Country Reporting on Tax Information (CBCR)

    • Updated: 27 Sep 2017
    • Status: Current Proposals
    • Dossier: 15455
  • Adoption of International Accounting Standards: Amendment (IAS 28, IFRS 1, IFRS 12)

    • Updated: 15 Sep 2017
    • Status: Current Proposals
    • Dossier: 17245
  • Statutory Audits: Developments in EU Market for Services to Public-Interest Entities (Report)

    • Updated: 08 Sep 2017
    • Status: Current Proposals
    • Dossier: 17324
  • Insolvency Proceedings Regulation: Irish Insolvency Proceedings

    • Updated: 04 Sep 2017
    • Status: In Force
    • Dossier: 17287
  • Insolvency Proceedings Regulation: Croatian Insolvency Proceedings

    • Updated: 09 Aug 2017
    • Status: Current Proposals
    • Dossier: 17226
  • Public Limited Liability Companies: Formation and Capital (Recast)

    • Updated: 20 Jul 2017
    • Status: Repealed
    • Dossier: 9510
  • Public Limited Liability Company: Mergers Directive

    • Updated: 20 Jul 2017
    • Status: Repealed
    • Dossier: 8099
  • Protection of Interests of Company Members and Third Parties

    • Updated: 20 Jul 2017
    • Status: Repealed
    • Dossier: 8101
  • Limited Liability Company: Cross-border Mergers Directive

    • Updated: 20 Jul 2017
    • Status: Repealed
    • Dossier: 8102
  • Disclosure Requirements: Branches

    • Updated: 20 Jul 2017
    • Status: Repealed
    • Dossier: 8107
  • Public Limited Liability Company: Divisions Directive

    • Updated: 20 Jul 2017
    • Status: Repealed
    • Dossier: 8100
  • EU Company Law (Codification)

    • Updated: 20 Jul 2017
    • Status: In Force
    • Dossier: 9670
  • Insolvency Proceedings Regulation: Standard Forms

    • Updated: 26 Jun 2017
    • Status: In Force
    • Dossier: 15247
  • Cross-Border Mergers and Divisions: EP Resolution

    • Updated: 19 Jun 2017
    • Status: Completed Non-Legislative
    • Dossier: 16434
  • Directive on Shareholders' Rights: Revision

    • Updated: 12 Jun 2017
    • Status: In Force
    • Dossier: 10145
  • Definition of SMEs

    • Updated: 09 Jun 2017
    • Status: In Force
    • Dossier: 17002
  • Insolvency Proceedings Regulation: Polish Insolvency Proceedings and Practitioners

    • Updated: 23 Mar 2017
    • Status: In Force
    • Dossier: 15603
  • Insolvency Proceedings Regulation (Revision)

    • Updated: 21 Dec 2016
    • Status: In Force
    • Dossier: 10239
  • Adoption of International Accounting Standards: Amendment (IFRS 9)

    • Updated: 19 Dec 2016
    • Status: In Force
    • Dossier: 14831
  • Annual and Consolidated Accounts: Equivalent Third-Country Reporting Requirements

    • Updated: 18 Nov 2016
    • Status: In Force
    • Dossier: 12222
  • Adoption of International Accounting Standards: Amendment (IFRS 15)

    • Updated: 18 Nov 2016
    • Status: In Force
    • Dossier: 15332
  • Insolvency Proceedings (Amendment VIII to Annexes)

    • Updated: 12 Oct 2016
    • Status: In Force
    • Dossier: 15659
  • International Financial Reporting Standards 9: EP Resolution

    • Updated: 06 Oct 2016
    • Status: Completed Non-Legislative
    • Dossier: 16006
  • Adoption of International Accounting Standards: Amendment (IFRS 10, IFRS 12, IAS 28)

    • Updated: 26 Sep 2016
    • Status: In Force
    • Dossier: 15396
  • Auditors (Third Country): Governance Equivalence & Activities in EU (III)

    • Updated: 27 Jul 2016
    • Status: In Force
    • Dossier: 15705
  • Audits of Annual and Consolidated Accounts: USA Equivalence on Public Oversight and Quality Assuranc

    • Updated: 15 Jul 2016
    • Status: In Force
    • Dossier: 15652
  • Audits (USA): Adequacy of Competent Authorities (II)

    • Updated: 15 Jul 2016
    • Status: In Force
    • Dossier: 15716
  • Annual and Consolidated Accounts: Equivalent Third-Country Transfer of Audit Working Papers

    • Updated: 23 Jun 2016
    • Status: In Force
    • Dossier: 15579
  • Adoption of International Accounting Standards: Amendment (IAS 27)

    • Updated: 26 Dec 2015
    • Status: In Force
    • Dossier: 14400
  • Adoption of International Accounting Standards: Amendment (IAS 1)

    • Updated: 22 Dec 2015
    • Status: In Force
    • Dossier: 14420
  • Adoption of International Accounting Standards: Amendment XXXXV (IFRS 5 and 7; IAS 19 and 34)

    • Updated: 21 Dec 2015
    • Status: In Force
    • Dossier: 14290
  • International Accounting Standards: Review

    • Updated: 17 Dec 2015
    • Status: Completed Non-Legislative
    • Dossier: 11430
  • Adoption of International Accounting Standards: Amendment XXXXIV (IAS 16 and 38)

    • Updated: 07 Dec 2015
    • Status: In Force
    • Dossier: 14229
  • Adoption of International Accounting Standards: Amendment XXXXIII (IFRS 11)

    • Updated: 30 Nov 2015
    • Status: In Force
    • Dossier: 14205
  • Adoption of International Accounting Standards: Amendment XXXXII (IAS 16 and 41)

    • Updated: 27 Nov 2015
    • Status: In Force
    • Dossier: 14195
  • Interconnection of National Registers: Technical Specifications

    • Updated: 30 Jun 2015
    • Status: In Force
    • Dossier: 12465
  • Adoption of International Accounting Standards: Amendment XXXXIII (IFRS 3 and 13; IAS 40)

    • Updated: 22 Jan 2015
    • Status: In Force
    • Dossier: 12816
  • Adoption of International Accounting Standards: Amendment XXXXI (IAS 19)

    • Updated: 12 Jan 2015
    • Status: In Force
    • Dossier: 12446
  • Adoption of International Accounting Standards: Amendment XXXXII (IFRS 2, 3 and 8; IAS 16, 24 and 38

    • Updated: 12 Jan 2015
    • Status: In Force
    • Dossier: 12814
  • Annual and Consolidated Accounts: Accession of Croatia

    • Updated: 11 Dec 2014
    • Status: In Force
    • Dossier: 12969
  • Disclosure of Non-financial Information

    • Updated: 05 Dec 2014
    • Status: In Force
    • Dossier: 8949
  • Insolvency Proceedings (Amendment VII to Annexes)

    • Updated: 09 Jul 2014
    • Status: In Force
    • Dossier: 11616
  • International Accounting Standards: Amendment XXXXI (Interpretation 21)

    • Updated: 17 Jun 2014
    • Status: In Force
    • Dossier: 11951
  • Statutory Audits of Annual and Consolidated Accounts: Amendment II

    • Updated: 16 Jun 2014
    • Status: In Force
    • Dossier: 8958
  • Statutory Audits: Specific Requirements for Public-interest Entities

    • Updated: 16 Jun 2014
    • Status: In Force
    • Dossier: 9027
  • Gender Balance in Business Leadership (Communication)

    • Updated: 23 Apr 2014
    • Status: Completed Non-Legislative
    • Dossier: 9789
  • Corporate Governance Reporting (Recommendation)

    • Updated: 14 Apr 2014
    • Status: Completed Non-Legislative
    • Dossier: 10146
  • Business Failure and Insolvency: Recommendation

    • Updated: 14 Mar 2014
    • Status: Completed Non-Legislative
    • Dossier: 11222
  • Adoption of International Accounting Standards: Amendment XXXX (IAS 39)

    • Updated: 06 Jan 2014
    • Status: In Force
    • Dossier: 10922
  • Adoption of International Accounting Standards: Amendment XXXIX (IAS 36)

    • Updated: 06 Jan 2014
    • Status: In Force
    • Dossier: 10917
  • Restrictions on Professional Service Providers: Assessment

    • Updated: 27 Nov 2013
    • Status: Completed Non-Legislative
    • Dossier: 7492
  • Adoption of International Accounting Standards: Amendment XXXVIII (IFRS 10 and 12; IAS 27)

    • Updated: 25 Nov 2013
    • Status: In Force
    • Dossier: 10197
  • Business Failure and Insolvency: Communication

    • Updated: 09 Oct 2013
    • Status: Completed Non-Legislative
    • Dossier: 11221
  • European Company Law and Corporate Governance: Action Plan

    • Updated: 28 Aug 2013
    • Status: Completed Non-Legislative
    • Dossier: 8813
  • Takeover Bids (Report)

    • Updated: 05 Aug 2013
    • Status: Completed Non-Legislative
    • Dossier: 9109
  • Annual and Consolidated Accounts: Amendment IV

    • Updated: 22 Jul 2013
    • Status: In Force
    • Dossier: 8177
  • Annual and Consolidated Accounts: Amendment III

    • Updated: 22 Jul 2013
    • Status: In Force
    • Dossier: 8175
  • Annual and Consolidated Accounts: Amendment V

    • Updated: 22 Jul 2013
    • Status: In Force
    • Dossier: 8178
  • Annual and Consolidated Accounts: Amendment VI

    • Updated: 22 Jul 2013
    • Status: Repealed
    • Dossier: 8179
  • Annual Accounts: Amendment II

    • Updated: 22 Jul 2013
    • Status: Repealed
    • Dossier: 8173
  • Annual and Consolidated Accounts: Amendment II

    • Updated: 22 Jul 2013
    • Status: Repealed
    • Dossier: 8172
  • Annual and Consolidated Accounts: Amendment I

    • Updated: 22 Jul 2013
    • Status: Repealed
    • Dossier: 8144
  • Annual Accounts: Amendment I

    • Updated: 22 Jul 2013
    • Status: Repealed
    • Dossier: 8171
  • Annual Accounts: Amendment IV

    • Updated: 22 Jul 2013
    • Status: Repealed
    • Dossier: 8176
  • Annual Accounts: Amendment III

    • Updated: 22 Jul 2013
    • Status: Repealed
    • Dossier: 8174
  • Consolidated Accounts

    • Updated: 22 Jul 2013
    • Status: Repealed
    • Dossier: 8165
  • Annual Accounts

    • Updated: 22 Jul 2013
    • Status: Repealed
    • Dossier: 8143
  • Annual and Consolidated Accounts (Recast)

    • Updated: 19 Jul 2013
    • Status: In Force
    • Dossier: 8954
  • Company Law: Accession of Croatia

    • Updated: 01 Jul 2013
    • Status: In Force
    • Dossier: 10454
  • Auditors (Third Country): Governance Equivalence & Activities in EU (II)

    • Updated: 17 Jun 2013
    • Status: In Force
    • Dossier: 9880
  • Auditors (USA): Governance Equivalence

    • Updated: 13 Jun 2013
    • Status: In Force
    • Dossier: 9878
  • Audits (USA): Adequacy of Competent Authorities

    • Updated: 13 Jun 2013
    • Status: In Force
    • Dossier: 9877
  • Insolvency Proceedings Regulation (Report)

    • Updated: 16 May 2013
    • Status: Completed Non-Legislative
    • Dossier: 10274
  • Insolvency Proceedings (Amendment VI to Annexes)

    • Updated: 13 May 2013
    • Status: In Force
    • Dossier: 10247
  • Insolvency Proceedings (Amendment V to Annexes)

    • Updated: 13 May 2013
    • Status: In Force
    • Dossier: 10246
  • Insolvency Proceedings (Amendment IV to Annexes)

    • Updated: 13 May 2013
    • Status: In Force
    • Dossier: 10245
  • Insolvency Proceedings (Amendment III to Annexes)

    • Updated: 13 May 2013
    • Status: In Force
    • Dossier: 10243
  • Insolvency Proceedings (Amendment II to Annexes)

    • Updated: 13 May 2013
    • Status: In Force
    • Dossier: 10242
  • Insolvency Proceedings (Amendment I to Annexes)

    • Updated: 13 May 2013
    • Status: In Force
    • Dossier: 10241
  • Insolvency Proceedings Regulation

    • Updated: 13 May 2013
    • Status: In Force
    • Dossier: 10240
  • Adoption of International Accounting Standards: Amendment XXXVII (IFRS 10, 11 and 12)

    • Updated: 08 Apr 2013
    • Status: In Force
    • Dossier: 9601
  • Adoption of International Accounting Standards: Amendment XXXVI (Annual Improvements)

    • Updated: 05 Apr 2013
    • Status: In Force
    • Dossier: 9600
  • European Mutual Society: EP Own-initiative Resolution

    • Updated: 20 Mar 2013
    • Status: Completed Non-Legislative
    • Dossier: 8944
  • Adoption of International Accounting Standards: Amendment XXXV (IFRS 1)

    • Updated: 08 Mar 2013
    • Status: In Force
    • Dossier: 9392
  • Audits (Third Country): Governance Equivalence & Activities in EU (I)

    • Updated: 15 Feb 2013
    • Status: In Force
    • Dossier: 9879
  • Adoption of International Accounting Standards: Amendment XXXIV (IFRS 1 and 13; Interpretation 20)

    • Updated: 04 Jan 2013
    • Status: In Force
    • Dossier: 9079
  • Adoption of International Accounting Standards: Amendment XXXIII (IFRS 10, 11, 12; IAS 27, 28)

    • Updated: 04 Jan 2013
    • Status: In Force
    • Dossier: 9087
  • Adoption of International Accounting Standards: Amendment XXXII (IFRS 7 and IAS 32)

    • Updated: 04 Jan 2013
    • Status: In Force
    • Dossier: 9086
  • Public Limited Liability Companies: Formation and Capital Amendment II

    • Updated: 14 Nov 2012
    • Status: Repealed
    • Dossier: 8185
  • Public Limited Liability Companies: Formation and Capital Amendment I (Repealed)

    • Updated: 14 Nov 2012
    • Status: Repealed
    • Dossier: 8184
  • Public Limited Liability Companies: Formation and Capital (Repealed)

    • Updated: 14 Nov 2012
    • Status: Repealed
    • Dossier: 8183
  • Annual Accounts: Micro-companies

    • Updated: 22 Aug 2012
    • Status: In Force
    • Dossier: 8959
  • Employee Involvement in European Cooperative Society: Report

    • Updated: 22 Aug 2012
    • Status: Completed Non-Legislative
    • Dossier: 8910
  • Employee Involvement in European Company: Review

    • Updated: 22 Aug 2012
    • Status: Completed Non-Legislative
    • Dossier: 8911
  • Adoption of International Accounting Standards: Amendment XXXI (IAS 1 and 19)

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8397
  • Adoption of International Accounting Standards: Amendment XXX (IFRS 7)

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8307
  • Adoption of International Accounting Standards: Amendment XXIX (Improvements)

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8306
  • Adoption of International Accounting Standards: Amendment XXVIII (Interpretation 19 and IFRS 1)

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8305
  • Adoption of International Accounting Standards: Amendment XXVII (Interpretation 14)

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8760
  • Adoption of International Accounting Standards: Amendment XXVI (IAS 24)

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8304
  • Adoption of International Accounting Standards: Amendment XXV (IFRS 1 and 7)

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8303
  • Adoption of International Accounting Standards: Amendment XXIV

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8302
  • Adoption of International Accounting Standards: Amendment XXIII

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8759
  • Adoption of International Accounting Standards: Amendment XXII

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8298
  • Adoption of International Accounting Standards: Amendment XXI

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8297
  • Adoption of International Accounting Standards: Amendment XX

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8757
  • Adoption of International Accounting Standards: Amendment XIX

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8754
  • Adoption of International Accounting Standards: Amendment XVIII

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8296
  • Adoption of International Accounting Standards: Amendment XVII

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8295
  • Adoption of International Accounting Standards: Amendment XVI

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8294
  • Adoption of International Accounting Standards: Amendment XV

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8293
  • Adoption of International Accounting Standards: Amendment XIV

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8292
  • Adoption of International Accounting Standards: Amendment XIII

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8291
  • Adoption of International Accounting Standards: Amendment XII

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8751
  • Adoption of International Accounting Standards: Amendment XI

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8290
  • Adoption of International Accounting Standards: Amendment X

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8288
  • Adoption of International Accounting Standards: Amendment IX

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8287
  • Adoption of International Accounting Standards: Amendment VIII

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8741
  • Adoption of International Accounting Standards: Amendment VII

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8286
  • Adoption of International Accounting Standards: Amendment VI

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8285
  • Adoption of International Accounting Standards: Amendment V

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8740
  • Adoption of International Accounting Standards: Amendment IV

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8739
  • Adoption of International Accounting Standards: Amendment III

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8738
  • Adoption of International Accounting Standards: Amendment II

    • Updated: 31 Jul 2012
    • Status: In Force
    • Dossier: 8737
  • Remuneration Regimes in Listed Companies

    • Updated: 11 Jul 2012
    • Status: Completed Non-Legislative
    • Dossier: 8559
  • Non-executive Directors & Supervisory Board in Listed Companies

    • Updated: 11 Jul 2012
    • Status: Completed Non-Legislative
    • Dossier: 8561
  • Remuneration of Directors in Listed Companies

    • Updated: 11 Jul 2012
    • Status: Completed Non-Legislative
    • Dossier: 8560
  • Interconnection of National Registers

    • Updated: 03 Jul 2012
    • Status: In Force
    • Dossier: 8520
  • Adoption of International Accounting Standards: Amendment I

    • Updated: 24 May 2012
    • Status: In Force
    • Dossier: 8284
  • Adoption of International Accounting Standards

    • Updated: 24 May 2012
    • Status: In Force
    • Dossier: 8281
  • International Accounting Standards (IAS)

    • Updated: 09 May 2012
    • Status: In Force
    • Dossier: 8158
  • Parent Companies and Subsidiaries: Dividends Taxation Amendment

    • Updated: 04 May 2012
    • Status: In Force
    • Dossier: 8201
  • Parent Companies and Subsidiaries: Dividends Taxation

    • Updated: 04 May 2012
    • Status: In Force
    • Dossier: 8200
  • Auditor in European Union: Green Paper

    • Updated: 03 May 2012
    • Status: Completed Non-Legislative
    • Dossier: 8182
  • Indirect Taxes on Raising of Capital

    • Updated: 03 May 2012
    • Status: In Force
    • Dossier: 8220
  • Simplified Business Environment for Companies

    • Updated: 02 May 2012
    • Status: Completed Non-Legislative
    • Dossier: 8186
  • Preventing and Combating Corporate and Financial Malpractice

    • Updated: 02 May 2012
    • Status: Completed Non-Legislative
    • Dossier: 8187
  • EU Corporate Governance: Green Paper

    • Updated: 02 May 2012
    • Status: Completed Non-Legislative
    • Dossier: 8197
  • Audits of Annual and Consolidated Accounts: Amendment

    • Updated: 16 Apr 2012
    • Status: In Force
    • Dossier: 8160
  • Audits of Annual and Consolidated Accounts

    • Updated: 16 Apr 2012
    • Status: In Force
    • Dossier: 8159
  • Publicly Traded Companies: Shareholders Rights

    • Updated: 16 Apr 2012
    • Status: In Force
    • Dossier: 8157
  • European Company: Employee Involvement

    • Updated: 16 Apr 2012
    • Status: In Force
    • Dossier: 8153
  • Cross-border Restructuring Operations: Taxation

    • Updated: 03 Apr 2012
    • Status: In Force
    • Dossier: 8106
  • Takeover Bids

    • Updated: 03 Apr 2012
    • Status: In Force
    • Dossier: 8110
  • Amendments to Requirements in Mergers And Divisions

    • Updated: 02 Apr 2012
    • Status: In Force
    • Dossier: 8113
  • Public Limited Liability Company: Divisions Directive Amendment

    • Updated: 02 Apr 2012
    • Status: In Force
    • Dossier: 8112
  • Single-member Limited Liability Company Directive

    • Updated: 02 Apr 2012
    • Status: In Force
    • Dossier: 8108
  • European Economic Interest Grouping Statute

    • Updated: 02 Apr 2012
    • Status: In Force
    • Dossier: 8111
  • European Cooperative Society: Employee Involvement

    • Updated: 29 Mar 2012
    • Status: In Force
    • Dossier: 8098
  • European Cooperative Society: Statute

    • Updated: 29 Mar 2012
    • Status: In Force
    • Dossier: 8096
  • European Company Statute

    • Updated: 21 Mar 2012
    • Status: In Force
    • Dossier: 8058

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