Company Reporting Directive

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An EU directive (2006) designed to enhance public confidence in financial reporting within the EU, chiefly by increasing the transparency of financial statements and reports. Listed companies are also required to publish information regarding their corporate governance. Together with the Statutory Audit Directive, this directive is often seen as the European equivalent to the US Sarbanes–Oxley Act (Sox); as such, the two directives are often referred to jointly as Eurosox.

Subjects: Accounting.

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