Directive 2013/34/EU (IFRS)
28/05/2024 → 18/03/2026: 3 inserted · 1 removed · 19 amended · 0 moved · 0 renamed · 120 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
Recitals · 58 unchanged
Recital 1 · Recital 2 · Recital 3 · Recital 4 · Recital 5 · Recital 6 · Recital 7 · Recital 8 · Recital 9 · Recital 10 · Recital 11 · Recital 12 · Recital 13 · Recital 14 · Recital 15 · Recital 16 · Recital 17 · Recital 18 · Recital 19 · Recital 20 · Recital 21 · Recital 22 · Recital 23 · Recital 24 · Recital 25 · Recital 26 · Recital 27 · Recital 28 · Recital 29 · Recital 30 · Recital 31 · Recital 32 · Recital 33 · Recital 34 · Recital 35 · Recital 36 · Recital 37 · Recital 38 · Recital 39 · Recital 40 · Recital 41 · Recital 42 · Recital 43 · Recital 44 · Recital 45 · Recital 46 · Recital 47 · Recital 48 · Recital 49 · Recital 50 · Recital 51 · Recital 52 · Recital 53 · Recital 54 · Recital 55 · Recital 56 · Recital 57 · Recital 58
Chapter 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS
- amended Article 1 - Scope Chapter 1
- amended Article 3 - Categories of undertakings and groups Chapter 1
Chapter 1 · 1 unchanged
Chapter 2 - GENERAL PROVISIONS AND PRINCIPLES
Chapter 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
Chapter 3 · 6 unchanged
Article 9 · Article 10 · Article 11 · Article 12 · Article 13 · Article 14
Chapter 4 - NOTES TO THE FINANCIAL STATEMENTS
Chapter 4 · 4 unchanged
Chapter 5 - MANAGEMENT REPORT
- amended Article 19 - Contents of the management report Chapter 5
- amended Article 19a - Sustainability reporting Chapter 5
Chapter 5 · 1 unchanged
Chapter 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS
- amended Article 29a - Consolidated sustainability reporting Chapter 6
Chapter 6 · 9 unchanged
Article 21 · Article 22 · Article 23 · Article 24 · Article 25 · Article 26 · Article 27 · Article 28 · Article 29
Chapter 6A - SUSTAINABILITY REPORTING STANDARDS
- amended Article 29b - Sustainability reporting standards Chapter 6A
- removed Article 29c - Sustainability reporting standards for small and medium-sized undertakings Chapter 6A
- inserted Article 29ca - Sustainability reporting standards for voluntary use Chapter 6A
Chapter 6B - SINGLE ELECTRONIC REPORTING FORMAT
- amended Article 29d - Single electronic reporting format Chapter 6B
Chapter 6C - DIGITAL SUPPORT MEASURES inserted
- inserted Article 29e - Digital portal for sustainability reporting Chapter 6C
- inserted Article 29f - Report on technological solutions for sustainability reporting Chapter 6C
Chapter 7 - PUBLICATION
- amended Article 30 - General publication requirement Chapter 7
- amended Article 33 - Responsibility and liability for drawing up and publishing the financial statements and the management report Chapter 7
- amended Article 33a - Accessibility of information on the European single access point Chapter 7
Chapter 7 · 2 unchanged
Chapter 8 - AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING
- amended Article 34 - General requirement Chapter 8
- amended Article 35 - Amendment of Directive 2006/43/EC as regards the audit report Chapter 8
Chapter 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
- amended Article 36 - Exemptions for micro-undertakings Chapter 9
Chapter 9 · 4 unchanged
Chapter 9A - REPORTING CONCERNING THIRD-COUNTRY UNDERTAKINGS
- amended Article 40a - Sustainability reports concerning third-country undertakings Chapter 9A
Chapter 9A · 3 unchanged
Chapter 10 - REPORT ON PAYMENTS TO GOVERNMENTS
- amended Article 41 - Definitions relating to reporting on payments to governments Chapter 10
Chapter 10 · 7 unchanged
Article 42 · Article 43 · Article 44 · Article 45 · Article 46 · Article 47 · Article 48
Chapter 10A - REPORT ON INCOME TAX INFORMATION
- amended Article 48b - Undertakings and branches required to report on income tax information Chapter 10A
- amended Article 48c - Content of the report on income tax information Chapter 10A
- amended Article 48d - Publication and accessibility Chapter 10A
Chapter 10A · 5 unchanged
Article 48a · Article 48e · Article 48f · Article 48g · Article 48h
Chapter 11 - TRANSITIONAL AND FINAL PROVISIONS
- amended Article 49 - Exercise of delegated powers Chapter 11
Chapter 11 · 7 unchanged
Article 48i · Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55