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Term: EU directives on accounting and transparency

25 Apr 2014

The EU Directives on Accountancy and Transparency includes rules which comprise one of and are among a number of transparency initiatives (see also Dodd-Frank, and CRD IV),

The rules in the Accounting Directive are aimed at certain EU entities in the extractives and logging industries, and will require various payments to governments to be reported on a country by country basis. Domestic legislation to implement the terms of the directive into the law of individual Member States must be enacted by 20 July 2015.

The Transparency Directive will extend the provisions of the Accounting Directive to all companies in the extractives and logging sector that are listed on recognised exchanges in the EU, irrespective of size. Again legislation to transpose this into the domestic law of member States is expected by 2015.


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