Business, Legal & Accounting Glossary
An EU directive that requires companies to publish information that provides a “balanced and comprehensive” analysis of their development and performance during the financial year.
This EU Directive (2003) requires companies to publish accounting information that provides a “balanced and comprehensive” analysis of their development and performance during a financial year.
This information should include not only Key Financial Performance Indicators (KFPI’s) but also, as appropriate, non-financial indicators, such as information concerning environmental and employment matters.
This directive, which is binding for medium and large companies, has necessitated changes to UK regulations concerning director’s reports.
The Accounts Modernisation Directive (AMD) is an EU directive that requires companies to publish information that provides a “balanced and comprehensive” analysis of their development and performance during the financial year.
The Accounts Modernisation Directive (AMD) is an EU directive that requires companies to publish information that provides a “balanced and comprehensive” analysis of their development and performance during the financial year.
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This glossary post was last updated: 30th December, 2019 | 0 Views.