◷
New version applies from 21/12/2021 — introduced by Directive (EU) 2021/2101.
82 provisions change.
Later versions: 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.
Directive 2013/34/EU (IFRS)
05/12/2014 → 11/12/2014: 0 inserted · 0 removed · 60 amended · 0 moved · 0 renamed · 64 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
- amended Recital 1
- amended Recital 2
- amended Recital 3
- amended Recital 4
- amended Recital 5
- amended Recital 6
- amended Recital 7
- amended Recital 8
- amended Recital 9
- amended Recital 10
- amended Recital 11
- amended Recital 12
- amended Recital 13
- amended Recital 14
- amended Recital 15
- amended Recital 16
- amended Recital 17
- amended Recital 18
- amended Recital 19
- amended Recital 20
- amended Recital 21
- amended Recital 22
- amended Recital 23
- amended Recital 24
- amended Recital 25
- amended Recital 26
- amended Recital 27
- amended Recital 28
- amended Recital 29
- amended Recital 30
- amended Recital 31
- amended Recital 32
- amended Recital 33
- amended Recital 34
- amended Recital 35
- amended Recital 36
- amended Recital 37
- amended Recital 38
- amended Recital 39
- amended Recital 40
- amended Recital 41
- amended Recital 42
- amended Recital 43
- amended Recital 44
- amended Recital 45
- amended Recital 46
- amended Recital 47
- amended Recital 48
- amended Recital 49
- amended Recital 50
- amended Recital 51
- amended Recital 52
- amended Recital 53
- amended Recital 54
- amended Recital 55
- amended Recital 56
- amended Recital 57
- amended Recital 58
Recitals · 1 unchanged
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
Chapter 5 · 3 unchanged
Chapter 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS
Chapter 6 · 10 unchanged
Article 21 · Article 22 · Article 23 · Article 24 · Article 25 · Article 26 · Article 27 · Article 28 · Article 29 · Article 29a
Chapter 7 - PUBLICATION
Chapter 7 · 4 unchanged
Chapter 8 - AUDITING
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 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 11 - FINAL PROVISIONS
Chapter 11 · 7 unchanged
Article 49 · Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55