What is a Directive? (Section 7.2.1) Data From Section 7.2.1: The UK is a member state of
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What is a Directive? (Section 7.2.1)
Data From Section 7.2.1:
The UK is a member state of the EU and is required to develop its laws so as to harmonise with those of other Member States of the EU. There are two procedures by which the EU influences the accounting practices of UK-based companies.
1. The European Commission, which is the permanent secretariat and staff of the EU, issues a Regulation which overrides national laws and applies to all companies specified in the Regulation.
2. The European Commission issues Directives which are incorporated in national laws of Member States.
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A Directive is a legislative act of the European Union EU that requires member states to ach...View the full answer
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