(b)

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

the consolidated financial statements referred to in point (a) and, where appropriate, the consolidated management report are drawn up: in accordance with this Directive, in accordance with international accounting standards adopted pursuant to Regulation (EC) No 1606/2002, in a manner equivalent to consolidated financial statements and consolidated management reports drawn up in accordance with this Directive, or in a manner equivalent to international accounting standards as determined in accordance with Commission Regulation (EC) No 1569/2007 of 21 December 2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council OJ L 340, 22.12.2007, p. 66. ;

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.