1. Accounting, Auditing, Actuarial
  2. Legislation (EU)
  3. EU Directives
  4. 2013
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  1. Directive 2013/34/EU - Accounting Directive
  2. Chapter 4 Notes to the financial statements (arts. 15-18)
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Chapter 4 Notes to the financial statements (arts. 15-18)

Comparing proposed amendment...
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
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