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Directive 2013/34/EU (IFRS)

◷ 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) 3
Chapter 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS (Article 21-29a) 10
Chapter 6A - SUSTAINABILITY REPORTING STANDARDS (Article 29b-29ca) 2
Chapter 6B - SINGLE ELECTRONIC REPORTING FORMAT (Article 29d) 1
Chapter 6C - DIGITAL SUPPORT MEASURES (Article 29e-29f) 2
Chapter 7 - PUBLICATION (Article 30-33a) 5
Chapter 8 - AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING (Article 34-35) 2
Chapter 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS (Article 36-40) 5
Chapter 9A - REPORTING CONCERNING THIRD-COUNTRY UNDERTAKINGS (Article 40a-40d) 4
Chapter 10 - REPORT ON PAYMENTS TO GOVERNMENTS (Article 41-48) 8
Chapter 10A - REPORT ON INCOME TAX INFORMATION (Article 48a-48h) 8
Chapter 11 - TRANSITIONAL AND FINAL PROVISIONS (Article 48i-55) 8
Annexes 7
Amending acts 8

material

Defined in Article 2, Directive 2013/34/EU (IFRS)

Definitions over time (2)

05/01/2023 – today applies on 11/11/2026 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act

For the purposes of this Directive, the following definitions shall apply:

‘material’ means the status of information where its omission or misstatement could reasonably be expected to influence decisions that users make on the basis of the financial statements of the undertaking. The materiality of individual items shall be assessed in the context of other similar items;
05/12/2014 – 05/01/2023 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act

For the purposes of this Directive, the following definitions shall apply:

‘material’ means the status of information where its omission or misstatement could reasonably be expected to influence decisions that users make on the basis of the financial statements of the undertaking. The materiality of individual items shall be assessed in the context of other similar items.

Used in (15 places in 13 provisions on 11/11/2026)

Directive 2013/34/EU (IFRS) (15 in 13)

Recital 17 · Recital 44 · Article 2² · Article 17² · Article 19 · Article 27 · Article 34 · Article 36 · Article 41 · Article 48c · Annex III · Annex IV · Annex V