icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Directive 2013/34/EU - Accounting DirectiveRecitalsChapter 1 Scope, definitions and categories of undertakings and groups (arts. 1-3)Article 1 ScopeArticle 2 DefinitionsArticle 3 Categories of undertakings and groupsChapter 2 General provisions and principles (arts. 4-8)Article 4 General provisionsArticle 5 General disclosureArticle 6 General financial reporting principlesArticle 7 Alternative measurement basis of fixed assets at revalued amountsArticle 8 Alternative measurement basis of fair valueChapter 3 Balance sheet and profit and loss account (arts. 9-14)Article 9 General provisions concerning the balance sheet and the profit and loss accountArticle 10 Presentation of the balance sheetArticle 11 Alternative presentation of the balance sheetArticle 12 Special provisions relating to certain balance sheet itemsArticle 13 Presentation of the profit and loss accountArticle 14 Simplifications for small and medium-sized undertakingsChapter 4 Notes to the financial statements (arts. 15-18)Article 15 General provisions concerning the notes to the financial statementsArticle 16 Content of the notes to the financial statements relating to all undertakingsArticle 17 Additional disclosures for medium-sized and large undertakings and public-interest entitiesArticle 18 Additional disclosures for large undertakings and public-interest entitiesChapter 5 Management report (arts. 19-29)Article 19 Contents of the management reportArticle 19a Sustainability reportingArticle 20 Corporate governance statementChapter 6 Consolidated financial statements and reports (arts. 21-29a)Article 21 Scope of the consolidated financial statements and reportsArticle 22 The requirement to prepare consolidated financial statementsArticle 23 Exemptions from consolidationArticle 24 The preparation of consolidated financial statementsArticle 25 Business combinations within a groupArticle 26 Proportional consolidationArticle 27 Equity accounting of associated undertakingsArticle 28 The notes to the consolidated financial statementsArticle 29 The consolidated management reportArticle 29a Consolidated sustainability reportingChapter 6a Sustainability reporting standards (arts. 29b-29c)Article 29b Sustainability reporting standardsArticle 29c Sustainability reporting standards for small and medium-sized undertakingsChapter 6b Single electronic reporting format (art. 29d)Article 29d Single electronic reporting formatChapter 7 Publication (arts. 30-33)Article 30 General publication requirementArticle 31 Simplifications for small and medium-sized undertakingsArticle 32 Other publication requirementsArticle 33 Responsibility and liability for drawing up and publishing the financial statements and the management reportArticle 33a Accessibility of information on the European single access pointChapter 8 Auditing and assurance of sustainability reporting (arts. 34-35)Article 34 General requirementArticle 35 Amendment of Directive 2006/43/EC as regards the audit reportChapter 9 Provisions concerning exemptions and restrictions on exemptions (arts. 36-40)Article 36 Exemptions for micro-undertakingsArticle 37 Exemption for subsidiary undertakingsArticle 38 Undertakings which are members having unlimited liability of other undertakingsArticle 39 Profit and loss account exemption for parent undertakings preparing consolidated financial statementsArticle 40 Restriction of exemptions for public-interest entitiesChapter 9a Reporting concerning third-country undertakings (arts. 40a-40d)Article 40a Sustainability reports concerning third-country undertakingsArticle 40b Sustainability reporting standards for third-country undertakingsArticle 40c Responsibility for drawing up, publishing and making accessible sustainability reports concerning third-country undertakingsArticle 40d PublicationChapter 10 Report on payments to governments (arts. 41-48)Article 41 Definitions relating to reporting on payments to governmentsArticle 42 Undertakings required to report on payments to governmentsArticle 43 Content of the reportArticle 44 Consolidated report on payments to governmentsArticle 45 PublicationArticle 46 Equivalence criteriaArticle 47 Application of equivalence criteriaArticle 48 ReviewChapter 10A Report on income tax information (arts. 48a-48i)Article 48a Definitions relating to reporting on income tax informationArticle 48b Undertakings and branches required to report on income tax informationArticle 48c Content of the report on income tax informationArticle 48d Publication and accessibilityArticle 48e Responsibility for drawing up, publishing and making accessible the report on income tax informationArticle 48f Statement by statutory auditorArticle 48g Commencement date for reporting on income tax informationArticle 48h Review clauseArticle 48i Transitional provisionsChapter 11 Transitional and final provisions (arts. 49-55)Article 49 Exercise of delegated powersArticle 50 Committee procedureArticle 51 PenaltiesArticle 52 Repeal of Directives 78/660/EEC and 83/349/EECArticle 53 TranspositionArticle 54 Entry into forceArticle 55 AddresseesAnnex 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 10Annex IV Vertical layout of the balance sheet provided for in Article 10Annex V Layout of the profit and loss account - by nature of expense, provided for in Article 13Annex VI Layout of the profit and loss account - by function of expense, provided for in Article 13Annex VII Correlation tableDone at
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 22nd December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2013 - onwards
Version 2 of 2

Article 11 Alternative presentation of the balance sheet

Member States may permit or require undertakings, or certain classes of undertaking, to present items on the basis of a distinction between current and non-current items in a different layout from that set out in Annexes III and IV, provided that the information given is at least equivalent to that otherwise to be provided in accordance with Annexes III and IV.

PreviousNext