+Artikel 47
---+Article 47 1.
---+Article 47 2.
---+Article 47 3.

Artikel 47

Artikel 47

1.  Medlemsstaterne vedtager de nødvendige love eller administrative bestemmelser for senest den 31. december 1990 at efterkomme dette direktiv. De underretter straks Kommissionen herom.

2.  En medlemsstat kan fastsætte, at de i stk. 1 omhandlede bestemmelser første gang finder anvendelse på årsregnskaber og på konsoliderede regnskaber for det regnskabsår, som begynder 1. januar 1993 eller i løbet af 1993.

3.  Medlemsstaterne meddeler Kommissionen teksten til de vigtigste nationale retsforskrifter, som de udsteder på det område, der er omfattet af dette direktiv.

1. Oversigt

,
Article 47 1.
The Member States shall bring into force the laws, regulations and administrative provisions necessary for them to comply with this Directive by 31 December 1990. They shall forthwith inform the Commission thereof.
Article 47 2.
A Member State may provide that the provisions referred to in paragraph 1 shall first apply to annual accounts and consolidated accounts for financial years beginning on 1 January 1993 or during the calendar year 1993.
Article 47 3.
The Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field governed by this Directive.

1.1 Referencer

1.2 Identificerede krav

1.3 Relaterede standarder

2. Identificerede krav

Krav

3. Relaterede standarder

Standarder
  • Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
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