COUNCIL DIRECTIVE 2014/102/EU
of 7 November 2014
adapting Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of the Republic of Croatia
(Text with EEA relevance)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to the Act of Accession of Croatia, and in particular Article 50 thereof,
Having regard to the proposal from the European Commission,
Whereas:
HAS ADOPTED THIS DIRECTIVE: