(2)The relevant types of Croatian undertakings should be inserted in Annexes I and II to Directive 2013/34/EU of the European Parliament and of the Council 1 in order to provide for the relevant scope of application of the coordination measures provided for by that Directive in Croatia. The scope of amendments should be limited to technical adaptations required by reason of the accession of Croatia.
Recital 2
- 1 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 ( OJ L 182, 29.6.2013, p. 19 ). ↩