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Accounting Directive

Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports
32013L0034 · official text on EUR-Lex

Articles

• Article 1 — Scope
• Article 2 — Definitions
• Article 3 — Categories of undertakings and groups
• Article 4 — General provisions
• Article 5 — General disclosure
• Article 6 — General financial reporting principles
• Article 7 — Alternative measurement basis of fixed assets at revalued amounts
• Article 8 — Alternative measurement basis of fair value
• Article 9 — General provisions concerning the balance sheet and the profit and loss account
• Article 10 — Presentation of the balance sheet
• Article 11 — Alternative presentation of the balance sheet
• Article 12 — Special provisions relating to certain balance sheet items
• Article 13 — Presentation of the profit and loss account
• Article 14 — Simplifications for small and medium-sized undertakings
• Article 15 — General provisions concerning the notes to the financial statements
• Article 16 — Content of the notes to the financial statements relating to all undertakings
• Article 17 — Additional disclosures for medium-sized and large undertakings and public-interest entities
• Article 18 — Additional disclosures for large undertakings and public-interest entities
• Article 19 — Contents of the management report
• Article 20 — Corporate governance statement
• Article 21 — Scope of the consolidated financial statements and reports
• Article 22 — The requirement to prepare consolidated financial statements
• Article 23 — Exemptions from consolidation
• Article 24 — The preparation of consolidated financial statements
• Article 25 — Business combinations within a group
• Article 26 — Proportional consolidation
• Article 27 — Equity accounting of associated undertakings
• Article 28 — The notes to the consolidated financial statements
• Article 29 — The consolidated management report
• Article 30 — General publication requirement
• Article 31 — Simplifications for small and medium-sized undertakings
• Article 32 — Other publication requirements
• Article 33 — Responsibility and liability for drawing up and publishing the financial statements and the management report
• Article 34 — General requirement
• Article 35 — Amendment of Directive 2006/43/EC as regards the audit report
• Article 36 — Exemptions for micro-undertakings
• Article 37 — Exemption for subsidiary undertakings
• Article 38 — Undertakings which are members having unlimited liability of other undertakings
• Article 39 — Profit and loss account exemption for parent undertakings preparing consolidated financial statements
• Article 40 — Restriction of exemptions for public-interest entities
• Article 41 — Definitions relating to reporting on payments to governments
• Article 42 — Undertakings required to report on payments to governments
• Article 43 — Content of the report
• Article 44 — Consolidated report on payments to governments
• Article 45 — Publication
• Article 46 — Equivalence criteria
• Article 47 — Application of equivalence criteria
• Article 48 — Review
• Article 49 — Exercise of delegated powers
• Article 50 — Committee procedure
• Article 51 — Penalties
• Article 52 — Repeal of Directives 78/660/EEC and 83/349/EEC
• Article 53 — Transposition
• Article 54 — Entry into force
• Article 55 — Addressees