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Directive 2013/34/EU (IFRS)

◷ New version from 30/01/2027 (not yet in force) · 3 changes · View as of 30/01/2027

Preamble
Recitals 58
Chapter 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS (Article 1-3) 3
Chapter 2 - GENERAL PROVISIONS AND PRINCIPLES (Article 4-8) 5
Chapter 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT (Article 9-14) 6
Chapter 4 - NOTES TO THE FINANCIAL STATEMENTS (Article 15-18) 4
Chapter 5 - MANAGEMENT REPORT (Article 19-20) 3
Chapter 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS (Article 21-29a) 10
Chapter 6A - SUSTAINABILITY REPORTING STANDARDS (Article 29b-29ca) 2
Chapter 6B - SINGLE ELECTRONIC REPORTING FORMAT (Article 29d) 1
Chapter 6C - DIGITAL SUPPORT MEASURES (Article 29e-29f) 2
Chapter 7 - PUBLICATION (Article 30-33a) 5
Chapter 8 - AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING (Article 34-35) 2
Chapter 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS (Article 36-40) 5
Chapter 9A - REPORTING CONCERNING THIRD-COUNTRY UNDERTAKINGS (Article 40a-40d) 4
Chapter 10 - REPORT ON PAYMENTS TO GOVERNMENTS (Article 41-48) 8
Chapter 10A - REPORT ON INCOME TAX INFORMATION (Article 48a-48h) 8
Chapter 11 - TRANSITIONAL AND FINAL PROVISIONS (Article 48i-55) 8
Annexes 7
Amending acts 8

What changes on 18/03/2026

The text in force from 28/05/2024 compared with the text from 18/03/2026, which includes the changes made by Directive (EU) 2026/470.

3 inserted

19 amended

1 deleted

0 moved

Read the act as of 18/03/2026 · other versions: 05/12/2014 · 11/12/2014 · 21/12/2021 · 05/01/2023 · 09/01/2024 · 28/05/2024 · 30/01/2027

Chapter 1

amended Article 1 - Scope
amended Article 3 - Categories of undertakings and groups

Chapter 5

amended Article 19 - Contents of the management report
amended Article 19a - Sustainability reporting

Chapter 6

amended Article 29a - Consolidated sustainability reporting

Chapter 6A

inserted Article 29ca - Sustainability reporting standards for voluntary use
amended Article 29b - Sustainability reporting standards
deleted Article 29c - Sustainability reporting standards for small and medium-sized undertakings last in force on the version of 28/05/2024

Chapter 6B

amended Article 29d - Single electronic reporting format

Chapter 6C

Chapter 7

Chapter 8

Chapter 9

amended Article 36 - Exemptions for micro-undertakings

Chapter 9A

amended Article 40a - Sustainability reports concerning third-country undertakings

Chapter 10

amended Article 41 - Definitions relating to reporting on payments to governments

Chapter 10A

Chapter 11

amended Article 49 - Exercise of delegated powers

35 provisions renumbered in position only (no text change)

Article 31 · Article 32 · Article 37 · Article 38 · Article 39 · Article 40 · Article 40b · Article 40c · Article 40d · Article 42 · Article 43 · Article 44 · Article 45 · Article 46 · Article 47 · Article 48 · Article 48a · Article 48e · Article 48f · Article 48g · Article 48h · Article 48i · Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55 · Annex I · Annex II · Annex III · Annex IV · Annex V · Annex VI · Annex VII