Reference Entry

Accounts Modernization Directive

Jonathan Law

in A Dictionary of Finance and Banking

Sixth edition

Published in print March 2018 | ISBN: 9780198789741
Published online March 2018 | e-ISBN: 9780191831430
Accounts Modernization Directive

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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. The directive, which is binding on all medium and large companies, has necessitated changes to the UK regulations on the ...

Reference Entry.  69 words. 

Subjects: Banking ; Social Sciences ; Economics

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