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Transposition Accounting Directive into Belgian law

By Act of 18 December 2015 (the “Accounting Act”), the Belgian legislator transposed the so-called European “Accounting Directive”  into Belgian legislation. The Accounting Act was published in the Belgian Official Gazette on 30 December 2015 and contains some important changes on company law and accounting law principles. 

The purpose of the Accounting Act is to reduce the administrative burden and simplify the financial reporting obligations of many companies. The main principles of the Accounting Act are summarized below.

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