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

Člen 47

Člen 47

1.  Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 31. decembra 1990. O tem takoj obvestijo Komisijo.

2.  Država članica lahko določi, da se predpisi iz odstavka 1 prvič uporabijo za letne računovodske izkaze in konsolidirane računovodske izkaze za poslovna leta, ki so se začela 1. januarja 1993 ali v koledarskem letu 1993.

3.  Države članice predložijo Komisiji besedila temeljnih predpisov nacionalne zakonodaje, sprejetih na področju, ki ga ureja ta direktiva.

1. Pregled

,
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 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi
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