Directive 2013/34/EU - Accounting Directive

Comparing proposed amendment...


	Recitals
	Chapter 1 Scope, definitions and categories of undertakings and groups (arts. 1-3)
Amended	Article 1 Scope
Amended	Article 2 Definitions
Amended	Article 3 Categories of undertakings and groups
	Chapter 2 General provisions and principles (arts. 4-8)
Entered into force	Article 4 General provisions
Entered into force	Article 5 General disclosure
Entered into force	Article 6 General financial reporting principles
Entered into force	Article 7 Alternative measurement basis of fixed assets at revalued amounts
Entered into force	Article 8 Alternative measurement basis of fair value
	Chapter 3 Balance sheet and profit and loss account (arts. 9-14)
Entered into force	Article 9 General provisions concerning the balance sheet and the profit and loss account
Entered into force	Article 10 Presentation of the balance sheet
Entered into force	Article 11 Alternative presentation of the balance sheet
Entered into force	Article 12 Special provisions relating to certain balance sheet items
Entered into force	Article 13 Presentation of the profit and loss account
Entered into force	Article 14 Simplifications for small and medium-sized undertakings
	Chapter 4 Notes to the financial statements (arts. 15-18)
Entered into force	Article 15 General provisions concerning the notes to the financial statements
Entered into force	Article 16 Content of the notes to the financial statements relating to all undertakings
Entered into force	Article 17 Additional disclosures for medium-sized and large undertakings and public-interest entities
Entered into force	Article 18 Additional disclosures for large undertakings and public-interest entities
	Chapter 5 Management report (arts. 19-29)
Amended	Article 19 Contents of the management report
Amended	Article 19a Sustainability reporting
Amended	Article 20 Corporate governance statement
	Chapter 6 Consolidated financial statements and reports (arts. 21-29a)
Entered into force	Article 21 Scope of the consolidated financial statements and reports
Entered into force	Article 22 The requirement to prepare consolidated financial statements
Amended	Article 23 Exemptions from consolidation
Entered into force	Article 24 The preparation of consolidated financial statements
Entered into force	Article 25 Business combinations within a group
Entered into force	Article 26 Proportional consolidation
Entered into force	Article 27 Equity accounting of associated undertakings
Entered into force	Article 28 The notes to the consolidated financial statements
Entered into force	Article 29 The consolidated management report
Amended	Article 29a Consolidated sustainability reporting
	Chapter 6a Sustainability reporting standards (arts. 29b-29c)
Amended	Article 29b Sustainability reporting standards
Inserted	Article 29c Sustainability reporting standards for small and medium-sized undertakings
	Chapter 6b Single electronic reporting format (art. 29d)
Inserted	Article 29d Single electronic reporting format
	Chapter 7 Publication (arts. 30-33)
Amended	Article 30 General publication requirement
Entered into force	Article 31 Simplifications for small and medium-sized undertakings
Entered into force	Article 32 Other publication requirements
Amended	Article 33 Responsibility and liability for drawing up and publishing the financial statements and the management report
Inserted	Article 33a Accessibility of information on the European single access point
	Chapter 8 Auditing and assurance of sustainability reporting (arts. 34-35)
Amended	Article 34 General requirement
Entered into force	Article 35 Amendment of Directive 2006/43/EC as regards the audit report
	Chapter 9 Provisions concerning exemptions and restrictions on exemptions (arts. 36-40)
Entered into force	Article 36 Exemptions for micro-undertakings
Entered into force	Article 37 Exemption for subsidiary undertakings
Entered into force	Article 38 Undertakings which are members having unlimited liability of other undertakings
Entered into force	Article 39 Profit and loss account exemption for parent undertakings preparing consolidated financial statements
Entered into force	Article 40 Restriction of exemptions for public-interest entities
	Chapter 9a Reporting concerning third-country undertakings (arts. 40a-40d)
Inserted	Article 40a Sustainability reports concerning third-country undertakings
Amended	Article 40b Sustainability reporting standards for third-country undertakings
Inserted	Article 40c Responsibility for drawing up, publishing and making accessible sustainability reports concerning third-country undertakings
Inserted	Article 40d Publication
	Chapter 10 Report on payments to governments (arts. 41-48)
Entered into force	Article 41 Definitions relating to reporting on payments to governments
Entered into force	Article 42 Undertakings required to report on payments to governments
Entered into force	Article 43 Content of the report
Entered into force	Article 44 Consolidated report on payments to governments
Entered into force	Article 45 Publication
Entered into force	Article 46 Equivalence criteria
Entered into force	Article 47 Application of equivalence criteria
Amended	Article 48 Review
	Chapter 10A Report on income tax information (arts. 48a-48i)
Inserted	Article 48a Definitions relating to reporting on income tax information
Inserted	Article 48b Undertakings and branches required to report on income tax information
Inserted	Article 48c Content of the report on income tax information
Inserted	Article 48d Publication and accessibility
Inserted	Article 48e Responsibility for drawing up, publishing and making accessible the report on income tax information
Inserted	Article 48f Statement by statutory auditor
Inserted	Article 48g Commencement date for reporting on income tax information
Inserted	Article 48h Review clause
Inserted	Article 48i Transitional provisions
	Chapter 11 Transitional and final provisions (arts. 49-55)
Amended	Article 49 Exercise of delegated powers
Entered into force	Article 50 Committee procedure
Entered into force	Article 51 Penalties
Entered into force	Article 52 Repeal of Directives 78/660/EEC and 83/349/EEC
Entered into force	Article 53 Transposition
Entered into force	Article 54 Entry into force
Entered into force	Article 55 Addressees
Amended	Annex I Types of undertaking referred to in point (a) of Article 1(1)
Amended	Annex II Types of undertaking referred to in point (b) of Article 1(1)
Entered into force	Annex III Horizontal layout of the balance sheet provided for in Article 10
Entered into force	Annex IV Vertical layout of the balance sheet provided for in Article 10
Entered into force	Annex V Layout of the profit and loss account - by nature of expense, provided for in Article 13
Entered into force	Annex VI Layout of the profit and loss account - by function of expense, provided for in Article 13
Entered into force	Annex VII Correlation table
	Done at

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