What changes on 19/07/2013
The text in force from 05/11/2003 compared with the text from 19/07/2013.
121 inserted
0 amended
0 deleted
0 moved
Read the act as of 19/07/2013 · other versions: 05/12/2014 · 11/12/2014 · 21/12/2021 · 05/01/2023 · 09/01/2024 · 28/05/2024 · 18/03/2026 · 30/01/2027
Chapter 1
- inserted Article 1 - Scope
- inserted Article 2 - Definitions
- inserted Article 3 - Categories of undertakings and groups
Chapter 2
- inserted Article 4 - General provisions
- inserted Article 5 - General disclosure
- inserted Article 6 - General financial reporting principles
- inserted Article 7 - Alternative measurement basis of fixed assets at revalued amounts
- inserted Article 8 - Alternative measurement basis of fair value
Chapter 3
- inserted Article 9 - General provisions concerning the balance sheet and the profit and loss account
- inserted Article 10 - Presentation of the balance sheet
- inserted Article 11 - Alternative presentation of the balance sheet
- inserted Article 12 - Special provisions relating to certain balance sheet items
- inserted Article 13 - Presentation of the profit and loss account
- inserted Article 14 - Simplifications for small and medium-sized undertakings
Chapter 4
- inserted Article 15 - General provisions concerning the notes to the financial statements
- inserted Article 16 - Content of the notes to the financial statements relating to all undertakings
- inserted Article 17 - Additional disclosures for medium-sized and large undertakings and public-interest entities
- inserted Article 18 - Additional disclosures for large undertakings and public-interest entities
Chapter 5
- inserted Article 19 - Contents of the management report
- inserted Article 20 - Corporate governance statement
Chapter 6
- inserted Article 21 - Scope of the consolidated financial statements and reports
- inserted Article 22 - The requirement to prepare consolidated financial statements
- inserted Article 23 - Exemptions from consolidation
- inserted Article 24 - The preparation of consolidated financial statements
- inserted Article 25 - Business combinations within a group
- inserted Article 26 - Proportional consolidation
- inserted Article 27 - Equity accounting of associated undertakings
- inserted Article 28 - The notes to the consolidated financial statements
- inserted Article 29 - The consolidated management report
Chapter 7
- inserted Article 30 - General publication requirement
- inserted Article 31 - Simplifications for small and medium-sized undertakings
- inserted Article 32 - Other publication requirements
- inserted Article 33 - Responsibility and liability for drawing up and publishing the financial statements and the management report
Chapter 8
- inserted Article 34 - General requirement
- inserted Article 35 - Amendment of Directive 2006/43/EC as regards the audit report
Chapter 9
- inserted Article 36 - Exemptions for micro-undertakings
- inserted Article 37 - Exemption for subsidiary undertakings
- inserted Article 38 - Undertakings which are members having unlimited liability of other undertakings
- inserted Article 39 - Profit and loss account exemption for parent undertakings preparing consolidated financial statements
- inserted Article 40 - Restriction of exemptions for public-interest entities
Chapter 10
- inserted Article 41 - Definitions relating to reporting on payments to governments
- inserted Article 42 - Undertakings required to report on payments to governments
- inserted Article 43 - Content of the report
- inserted Article 44 - Consolidated report on payments to governments
- inserted Article 45 - Publication
- inserted Article 46 - Equivalence criteria
- inserted Article 47 - Application of equivalence criteria
- inserted Article 48 - Review
Chapter 11
- inserted Article 49 - Exercise of delegated powers
- inserted Article 50 - Committee procedure
- inserted Article 51 - Penalties
- inserted Article 52 - Repeal of Directives 78/660/EEC and 83/349/EEC
- inserted Article 53 - Transposition
- inserted Article 54 - Entry into force
- inserted Article 55 - Addressees
Outside any heading
- inserted Recital 1
- inserted Recital 2
- inserted Recital 3
- inserted Recital 4
- inserted Recital 5
- inserted Recital 6
- inserted Recital 7
- inserted Recital 8
- inserted Recital 9
- inserted Recital 10
- inserted Recital 11
- inserted Recital 12
- inserted Recital 13
- inserted Recital 14
- inserted Recital 15
- inserted Recital 16
- inserted Recital 17
- inserted Recital 18
- inserted Recital 19
- inserted Recital 20
- inserted Recital 21
- inserted Recital 22
- inserted Recital 23
- inserted Recital 24
- inserted Recital 25
- inserted Recital 26
- inserted Recital 27
- inserted Recital 28
- inserted Recital 29
- inserted Recital 30
- inserted Recital 31
- inserted Recital 32
- inserted Recital 33
- inserted Recital 34
- inserted Recital 35
- inserted Recital 36
- inserted Recital 37
- inserted Recital 38
- inserted Recital 39
- inserted Recital 40
- inserted Recital 41
- inserted Recital 42
- inserted Recital 43
- inserted Recital 44
- inserted Recital 45
- inserted Recital 46
- inserted Recital 47
- inserted Recital 48
- inserted Recital 49
- inserted Recital 50
- inserted Recital 51
- inserted Recital 52
- inserted Recital 53
- inserted Recital 54
- inserted Recital 55
- inserted Recital 56
- inserted Recital 57
- inserted Recital 58
- inserted Preamble
- inserted Annex I
- inserted Annex II
- inserted Annex III
- inserted Annex IV
- inserted Annex V
- inserted Annex VI
- inserted Annex VII