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单词 Accounts Modernization Directive
释义

Accounts Modernization Directive

Accounts Modernization Directive An EU directive (2003) that requires companies to publish information that provides a ‘balanced and comprehensive’ analysis of their development and performance during the financial year. This should include not only key financial performance indicators but also, where appropriate, non-financial indicators, including information relating to environmental and employee matters. The directive, which is binding on medium and large companies, has necessitated changes to the UK regulations on the directors’ report.

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更新时间:2024/11/14 15:47:49