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In force since 19/07/2013

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Level 2 legal acts in relation to Accounting Directive

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Procedure 2011/0308/COD

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Synchronised with EUR-Lex on 16/01/2025

AD Tool Accounting Directive

Accounting Directive

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)

CHAPTER 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS (Article 1-3)Article 1 - Scope Q&A Article 2 - Definitions Q&A Article 3 - Categories of undertakings and groups Q&A

CHAPTER 2 - GENERAL PROVISIONS AND PRINCIPLES (Article 4-8)Article 4 - General provisions Q&A 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

CHAPTER 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT (Article 9-14)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

CHAPTER 4 - NOTES TO THE FINANCIAL STATEMENTS (Article 15-18)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

CHAPTER 5 - MANAGEMENT REPORT (Article 19-20)Article 19 - Contents of the management report Q&A Article 20 - Corporate governance statement

CHAPTER 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS (Article 21-29)Article 21 - Scope of the consolidated financial statements and reports Article 22 - The requirement to prepare consolidated financial statements Q&A Article 23 - Exemptions from consolidation Q&A 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

CHAPTER 7 - PUBLICATION (Article 30-33)Article 30 - General publication requirement Q&A 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

CHAPTER 8 - AUDITING (Article 34-35)Article 34 - General requirement Q&A Article 35 - Amendment of Directive 2006/43/EC as regards the audit report

CHAPTER 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS (Article 36-40)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

CHAPTER 10 - REPORT ON PAYMENTS TO GOVERNMENTS (Article 41-48)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 IA Article 47 - Application of equivalence criteria IA Article 48 - Review

CHAPTER 11 - FINAL PROVISIONS (Article 49-55)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

ANNEX I ANNEX II ANNEX III ANNEX IV ANNEX V ANNEX VI ANNEX VII

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