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 9 Provisions concerning exemptions and restrictions on exemptions (arts. 36-40)
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Chapter 9 Provisions concerning exemptions and restrictions on exemptions (arts. 36-40)

Comparing proposed amendment...
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
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