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◷ 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) 2
Chapter 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS (Article 21-29) 9
Chapter 7 - PUBLICATION (Article 30-33) 4
Chapter 8 - AUDITING (Article 34-35) 2
Chapter 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS (Article 36-40) 5
Chapter 10 - REPORT ON PAYMENTS TO GOVERNMENTS (Article 41-48) 8
Chapter 11 - FINAL PROVISIONS (Article 49-55) 7
Annexes 7
- Annex I
- Annex II
- Annex III
- Annex IV
- Annex V
- Annex VI
- Annex VII
Amending acts 8

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New version applies from 05/12/2014 — introduced by Directive 2014/95/EU (NFRD). 113 provisions change. Later versions: 11/12/2014, 21/12/2021, 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.

View as of 05/12/2014 What changes

Directive 2013/34/EU (IFRS)

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC Text with EEA relevance

Showing the text as of 01/01/2014

55 articles

58 recitals

7 annexes

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Official text · the act as published