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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS). 64 provisions change.

Seventh Council Directive 83/349/EEC

Compare contents with Act overview

01/01/2007 → 16/07/2009: 0 inserted · 0 removed · 3 amended · 0 moved · 0 renamed · 61 unchanged

Position-only shifts inside the same heading are not changes. Amended = the printed text changed.

Preamble

Preamble · 1 unchanged

Preamble

Recitals

Recitals · 9 unchanged

Recital · Recital · Recital · Recital · Recital · Recital · Recital · Recital · Recital

Section 1 - Conditions for the preparation of consolidated accounts

Section 1 · 12 unchanged

Article 1 · Article 2 · Article 3 · Article 5 · Article 6 · Article 7 · Article 8 · Article 9 · Article 10 · Article 11 · Article 12 · Article 15

Section 2 - The preparation of consolidated accounts

Section 2 · 19 unchanged

Article 16 · Article 17 · Article 18 · Article 19 · Article 20 · Article 21 · Article 22 · Article 23 · Article 24 · Article 25 · Article 26 · Article 27 · Article 28 · Article 29 · Article 30 · Article 31 · Article 32 · Article 33 · Article 35

Section 3 - The consolidated annual report

Section 3 · 1 unchanged

Article 36

Section 3A - Duty and liability for drawing up and publishing the consolidated accounts and the consolidated annual report

Section 3A · 2 unchanged

Article 36a · Article 36b

Section 4 - The auditing of consolidated accounts

Section 4 · 1 unchanged

Article 37

Section 5 - The publication of consolidated accounts

Section 5 · 2 unchanged

Article 38 · Article 38a

Section 6 - Transitional and final provisions

Section 6 · 14 unchanged

Article 39 · Article 40 · Article 41 · Article 42 · Article 43 · Article 44 · Article 45 · Article 46 · Article 47 · Article 48 · Article 49 · Article 50 · Article 50a · Article 51

Official text · consolidated version 16/07/2009 (no longer in force)
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