Comment deadline for BIS consultation on draft guidance for country-by-country reporting by extractive industries
The Department for Business, Innovation and Skills (BIS) has published draft guidance to help extractive industries meet the requirements for country-by-country reporting introduced by Chapter 10 of the EU Accounting Directive (Directive 2013/34/EU) and changes made by Directive 2013/50/EU to the Transparency Directive (2004/109/EC) (“the draft guidance”). Comments are invited until 17 December 2014.
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