Fourth Council Directive 78/660/EEC
Not in force since 18/07/2013 · replaced by Directive 2013/34/EU (IFRS)
01/07/2013 → 19/07/2013: 0 inserted · 88 removed · 0 amended · 0 moved · 0 renamed · 0 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
- removed Preamble
Recitals
Outside any heading
- removed Article 1
- removed Article 1a
Section 1
- removed Article 2 Section 1
Section 2
- removed Article 3 Section 2
- removed Article 4 Section 2
- removed Article 5 - ▼M15 Section 2
- removed Article 6 Section 2
- removed Article 7 Section 2
Section 3
- removed Article 8 Section 3
- removed Article 9 - Assets Section 3
- removed Article 10 Section 3
- removed Article 10a Section 3
- removed Article 11 Section 3
- removed Article 12 Section 3
- removed Article 13 Section 3
- removed Article 14 Section 3
Section 4
- removed Article 15 Section 4
- removed Article 16 Section 4
- removed Article 17 Section 4
- removed Article 18 Section 4
- removed Article 19 Section 4
- removed Article 20 - ▼M10 Section 4
- removed Article 21 Section 4
Section 5
- removed Article 22 Section 5
- removed Article 23 Section 5
- removed Article 24 Section 5
- removed Article 25 Section 5
- removed Article 26 Section 5
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Section 6
- removed Article 28 Section 6
- removed Article 29 Section 6
- removed Article 30 Section 6
Section 7
- removed Article 31 Section 7
- removed Article 32 Section 7
- removed Article 33 Section 7
- removed Article 34 - 1. Section 7
- removed Article 35 - 1. Section 7
- removed Article 36 Section 7
- removed Article 37 Section 7
- removed Article 38 Section 7
- removed Article 39 - 1. Section 7
- removed Article 40 Section 7
- removed Article 41 Section 7
- removed Article 42 - ▼M10 Section 7
Section 7A
- removed Article 42a Section 7A
- removed Article 42b Section 7A
- removed Article 42c Section 7A
- removed Article 42d Section 7A
- removed Article 42e Section 7A
- removed Article 42f Section 7A
Section 8
- removed Article 43 Section 8
- removed Article 44 - ▼M11 Section 8
- removed Article 45 Section 8
Section 9
- removed Article 46 - ▼M10 Section 9
- removed Article 46a Section 9
Section 10
- removed Article 47 Section 10
- removed Article 48 Section 10
- removed Article 49 Section 10
- removed Article 50 Section 10
- removed Article 50a Section 10
Section 10A
- removed Article 50b Section 10A
- removed Article 50c Section 10A
Section 11
- removed Article 51 - ▼M10 Section 11
- removed Article 51a Section 11
Section 12
- removed Article 52 Section 12
- removed Article 53 - ▼M10————— Section 12
- removed Article 53a Section 12
- removed Article 55 Section 12
- removed Article 56 Section 12
- removed Article 57 Section 12
- removed Article 57a Section 12
- removed Article 58 Section 12
- removed Article 59 Section 12
- removed Article 60 Section 12
- removed Article 60a Section 12
- removed Article 61 Section 12
- removed Article 61a Section 12
- removed Article 62 Section 12