Directive 2013/34/EU - Accounting Directive

Version status: Entered into force | Document consolidation status: Updated to reflect all known changes

Published date: 29 June 2013

Directive 2013/34/EU - Accounting Directive

	Recitals
	Chapter 1 Scope, definitions and categories of undertakings and groups (arts. 1-3)
	Article 1 Scope
	Article 2 Definitions
	Article 3 Categories of undertakings and groups
	Chapter 2 General provisions and principles (arts. 4-8)
	Article 4 General provisions
	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 (arts. 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 (arts. 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 (arts. 19-29)
	Article 19 Contents of the management report
	⚠ Article 19a Sustainability reporting
	Article 20 Corporate governance statement
	Chapter 6 Consolidated financial statements and reports (arts. 21-29a)
	Article 21 Scope of the consolidated financial statements and reports
	Article 22 The requirement to prepare consolidated financial statements
	Article 23 Exemptions from consolidation
	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
	Article 29a Consolidated sustainability reporting
	Chapter 6a Sustainability reporting standards (arts. 29b-29c)
	Article 29b Sustainability reporting standards
	Article 29c Sustainability reporting standards for small and medium-sized undertakings
	Chapter 6b Single electronic reporting format (art. 29d)
	Article 29d Single electronic reporting format
	Chapter 7 Publication (arts. 30-33)
	Article 30 General publication requirement
	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
	Article 33a Accessibility of information on the European single access point
	Chapter 8 Auditing and assurance of sustainability reporting (arts. 34-35)
	Article 34 General requirement
	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)
	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 9a Reporting concerning third-country undertakings (arts. 40a-40d)
	Article 40a Sustainability reports concerning third-country undertakings
	Article 40b Sustainability reporting standards for third-country undertakings
	Article 40c Responsibility for drawing up, publishing and making accessible sustainability reports concerning third-country undertakings
	Article 40d Publication
	Chapter 10 Report on payments to governments (arts. 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
	Article 47 Application of equivalence criteria
	Article 48 Review
	Chapter 10A Report on income tax information (arts. 48a-48i)
	Article 48a Definitions relating to reporting on income tax information
	Article 48b Undertakings and branches required to report on income tax information
	Article 48c Content of the report on income tax information
	Article 48d Publication and accessibility
	Article 48e Responsibility for drawing up, publishing and making accessible the report on income tax information
	Article 48f Statement by statutory auditor
	Article 48g Commencement date for reporting on income tax information
	Article 48h Review clause
	Article 48i Transitional provisions
	Chapter 11 Transitional and final provisions (arts. 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 Types of undertaking referred to in point (a) of Article 1(1)
	Annex II Types of undertaking referred to in point (b) of Article 1(1)
	Annex III Horizontal layout of the balance sheet provided for in Article 10
	Annex IV Vertical layout of the balance sheet provided for in Article 10
	Annex V Layout of the profit and loss account - by nature of expense, provided for in Article 13
	Annex VI Layout of the profit and loss account - by function of expense, provided for in Article 13
	Annex VII Correlation table
	Done at