art_2__para_1__text_2

Council Directive 2014/102/EU of 7 November 2014 adapting Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of the Republic of Croatia Text with EEA relevance · European Union

Member States may provide that the measures referred to in the first subparagraph are first to apply to financial statements for the financial years beginning on 1 January 2016 or during the calendar year 2016.

National law under this provision

2 national measures recorded under this provision, in 1 form — sign in to view the analysis.

← art_2__para_1__text_1 · All articles · art_2__para_1__text_3 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-20 · Text as adopted (Official Journal); later amendments are not incorporated in this text.