Preamble
Recitals 9
Section 1 - Conditions for the preparation of consolidated accounts (Article 1-15) 14
Section 2 - The preparation of consolidated accounts (Article 16-35) 20
Section 3 - The consolidated annual report (Article 36) 1
Section 3A - Duty and liability for drawing up and publishing the consolidated accounts and the consolidated annual report (Article 36a-36b) 2
Section 4 - The auditing of consolidated accounts (Article 37) 1
Section 5 - The publication of consolidated accounts (Article 38-38a) 2
Section 6 - Transitional and final provisions (Article 39-51) 14
Amending acts 12

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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

Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts

Showing the text as of 01/07/2012

54 articles

9 recitals

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Official text · consolidated version 16/07/2009 (no longer in force)