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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)

directive · European Union · 32013L0034

237 provisions · cited by 32 instruments we hold · 310 national measures recorded · 73 provisions hand work to national law

Defined terms · All instruments · administrative formalities · administrative transparency · closing of accounts · disclosure of information · micro-enterprise · partnership · publication of accounts · registration of a company

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