Directive 2013/34/EU (IFRS)
18/03/2026 → 30/01/2027: 0 inserted · 0 removed · 3 amended · 0 moved · 0 renamed · 139 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
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 19a - Sustainability reporting Chapter 5
Chapter 5 · 2 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
Chapter 6A · 1 unchanged
Chapter 6B - SINGLE ELECTRONIC REPORTING FORMAT
Chapter 6B · 1 unchanged
Chapter 6C - DIGITAL SUPPORT MEASURES
Chapter 6C · 2 unchanged
Chapter 7 - PUBLICATION
Chapter 7 · 5 unchanged
Article 30 · Article 31 · Article 32 · Article 33 · Article 33a
Chapter 8 - AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING
Chapter 8 · 2 unchanged
Chapter 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
Chapter 9 · 5 unchanged
Article 36 · Article 37 · Article 38 · Article 39 · Article 40
Chapter 9A - REPORTING CONCERNING THIRD-COUNTRY UNDERTAKINGS
Chapter 9A · 4 unchanged
Chapter 10 - REPORT ON PAYMENTS TO GOVERNMENTS
Chapter 10 · 8 unchanged
Article 41 · Article 42 · Article 43 · Article 44 · Article 45 · Article 46 · Article 47 · Article 48
Chapter 10A - REPORT ON INCOME TAX INFORMATION
Chapter 10A · 8 unchanged
Article 48a · Article 48b · Article 48c · Article 48d · Article 48e · Article 48f · Article 48g · Article 48h
Chapter 11 - TRANSITIONAL AND FINAL PROVISIONS
Chapter 11 · 8 unchanged
Article 48i · Article 49 · Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55