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New version applies from 11/12/2014 — introduced by Council Directive 2014/102/EU. 60 provisions change. Later versions: 21/12/2021, 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.

View as of 11/12/2014 What changes

Directive 2013/34/EU (IFRS)

19/07/2013 → 05/12/2014: 3 inserted · 0 removed · 110 amended · 0 moved · 6 renamed · 11 unchanged

Position-only shifts inside the same heading are not changes. Amended = the printed text changed.

Preamble

amended Preamble

Recitals

amended Recital 1
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Chapter 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS

amended Article 1 - Scope Chapter 1
amended Article 2 - Definitions Chapter 1
amended Article 3 - Categories of undertakings and groups Chapter 1

Chapter 2 - GENERAL PROVISIONS AND PRINCIPLES

amended Article 4 - General provisions Chapter 2
amended Article 6 - General financial reporting principles Chapter 2
amended Article 7 - Alternative measurement basis of fixed assets at revalued amounts Chapter 2
amended Article 8 - Alternative measurement basis of fair value Chapter 2

Chapter 2 · 1 unchanged

Article 5

Chapter 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

amended Article 9 - General provisions concerning the balance sheet and the profit and loss account Chapter 3
amended Article 12 - Special provisions relating to certain balance sheet items Chapter 3
amended Article 13 - Presentation of the profit and loss account Chapter 3
amended Article 14 - Simplifications for small and medium-sized undertakings Chapter 3

Chapter 3 · 2 unchanged

Article 10 · Article 11

Chapter 4 - NOTES TO THE FINANCIAL STATEMENTS

amended Article 16 - Content of the notes to the financial statements relating to all undertakings Chapter 4
amended Article 17 - Additional disclosures for medium-sized and large undertakings and public-interest entities Chapter 4
amended Article 18 - Additional disclosures for large undertakings and public-interest entities Chapter 4

Chapter 4 · 1 unchanged

Article 15

Chapter 5 - MANAGEMENT REPORT

amended Article 19 - Contents of the management report Chapter 5
inserted Article 19a - Non-financial statement Chapter 5
amended Article 20 - Corporate governance statement Chapter 5

Chapter 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS

amended Article 22 - The requirement to prepare consolidated financial statements Chapter 6
amended Article 23 - Exemptions from consolidation Chapter 6
amended Article 24 - The preparation of consolidated financial statements Chapter 6
amended Article 25 - Business combinations within a group Chapter 6
amended Article 26 - Proportional consolidation Chapter 6
amended Article 27 - Equity accounting of associated undertakings Chapter 6
amended Article 28 - The notes to the consolidated financial statements Chapter 6
amended Article 29 - The consolidated management report Chapter 6
inserted Article 29a - Consolidated non-financial statement Chapter 6

Chapter 6 · 1 unchanged

Article 21

Chapter 9 · 1 unchanged

Article 40

Chapter 10 - REPORT ON PAYMENTS TO GOVERNMENTS

amended Article 41 - Definitions relating to reporting on payments to governments Chapter 10
amended Article 42 - Undertakings required to report on payments to governments Chapter 10
amended Article 43 - Content of the report Chapter 10
amended Article 44 - Consolidated report on payments to governments Chapter 10
amended Article 45 - Publication Chapter 10
amended Article 46 - Equivalence criteria Chapter 10
amended Article 48 - Review Chapter 10

Chapter 10 · 1 unchanged

Article 47

Chapter 11 - FINAL PROVISIONS

amended Article 49 - Exercise of delegated powers Chapter 11
amended Article 50 - Committee procedure Chapter 11
amended Article 53 - Transposition Chapter 11

Chapter 11 · 4 unchanged

Article 51 · Article 52 · Article 54 · Article 55

Annexes

amendedrenamed Annex I - TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1) was “Annex I”
amendedrenamed Annex II - TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1) was “Annex II”
amendedrenamed Annex III - HORIZONTAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10 was “Annex III”
amendedrenamed Annex IV - VERTICAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10 was “Annex IV”
amendedrenamed Annex V - LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY NATURE OF EXPENSE, PROVIDED FOR IN ARTICLE 13 was “Annex V”
amendedrenamed Annex VI - LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY FUNCTION OF EXPENSE, PROVIDED FOR IN ARTICLE 13 was “Annex VI”
amended Annex VII