Fourth Council Directive 78/660/EEC
16/07/2009 → 10/04/2012: 1 inserted · 0 removed · 9 amended · 0 moved · 1 renamed · 78 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
Outside any heading
- amended Article 1
- inserted Article 1a
Section 1 - General provisions
Section 1 · 1 unchanged
Section 2 - General provisions concerning the balance sheet and the profit and loss account
- amended Article 4 Section 2
- amendedrenamed Article 5 - ▼M15 Section 2 was “Article 5”
Section 3 - Layout of the balance sheet
Section 3 · 8 unchanged
Article 8 · Article 9 · Article 10 · Article 10a · Article 11 · Article 12 · Article 13 · Article 14
Section 4 - Special provisions relating to certain balance sheet items
Section 4 · 7 unchanged
Article 15 · Article 16 · Article 17 · Article 18 · Article 19 · Article 20 · Article 21
Section 5 - Layout of the profit and loss account
Section 5 · 6 unchanged
Article 22 · Article 23 · Article 24 · Article 25 · Article 26 · Article 27
Section 6 - Special provisions relating to certain items in the profit and loss account
Section 6 · 3 unchanged
Section 7 - Valuation rules
Section 7 · 12 unchanged
Article 31 · Article 32 · Article 33 · Article 34 · Article 35 · Article 36 · Article 37 · Article 38 · Article 39 · Article 40 · Article 41 · Article 42
Section 7A - Valuation at fair value
- amended Article 42a Section 7A
Section 7A · 5 unchanged
Article 42b · Article 42c · Article 42d · Article 42e · Article 42f
Section 8 - Contents of the notes on the accounts
- amended Article 45 Section 8
Section 8 · 2 unchanged
Section 9 - Contents of the annual report
- amended Article 46a Section 9
Section 9 · 1 unchanged
Section 10 - Publication
Section 10 · 5 unchanged
Article 47 · Article 48 · Article 49 · Article 50 · Article 50a
Section 10A - Duty and liability for drawing up and publishing the annual accounts and the annual report
Section 10A · 2 unchanged
Section 11 - Auditing
- amended Article 51 - ▼M10 Section 11
Section 11 · 1 unchanged
Section 12 - Final provisions
- amended Article 53a Section 12
- amended Article 62 Section 12
Section 12 · 12 unchanged
Article 52 · Article 53 · Article 55 · Article 56 · Article 57 · Article 57a · Article 58 · Article 59 · Article 60 · Article 60a · Article 61 · Article 61a