Endelig er det også vigtigt, at de eksisterende europæiske direktiver om årsregnskaber, som gælder for omkring 3 millioner kapitalselskaber, moderniseres, så de tilpasses til nye udviklinger inden for finansiel information.
Finally, it is also important that the existing European annual accounts directives, which apply to approximately three million joint stock companies, be modernised in order to accommodate the new developments in financial accounting.