DIRECTIVES
DIRECTIVE 2013/36/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 26 June 2013
on access to the activity of credit institutions and the prudential supervision of credit institutions
and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and
2006/49/EC
(Text with EEA relevan
REGULATIONS REGULATION (EU) No 575/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Text with EEA relevance
Review of the Accounting Directives
In order to further simplify the requirements for SME the European Commission started a review process of the Accounting Directives with the “think small first” as the guiding principle.
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