Define: Directive

UK Accounting Glossary

Definition: Directive

Quick Summary of Directive

A document issued by the European Union requiring all Member States to adapt their national law to be consistent with the Directive.

What is the dictionary definition of Directive?

Dictionary Definition

  1. An instruction or guideline that indicates how to perform an action or reach a goal.
  2. An authoritative decision from an official body, which may or may not have binding force.
  3. European Union law A form of legislative act addressed to the Member States. The directive binds the Member State to reach certain objectives in their national legislation.


Full Definition of Directive


Directive FAQ's

Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Directive. Payroll & Accounting Heaven Ltd. November 20, 2019
Chicago Manual of Style (CMS):
Directive. Payroll & Accounting Heaven Ltd. (accessed: November 20, 2019).
American Psychological Association (APA):
Directive. Retrieved November 20, 2019, from website:

Definition Sources

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This glossary post was last updated: 23rd December 2018.