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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

parent undertaking

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

Definitions over time (1)

05/12/2014 – 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:

‘parent undertaking’ means an undertaking which controls one or more subsidiary undertakings;

Used in (170 places in 30 provisions on 11/11/2026)

Directive 2013/34/EU (IFRS) (170 in 30)

Recital 12 · Recital 26 · Recital 30⁴ · Recital 31² · Recital 32² · Article 2⁴ · Article 3⁴ · Article 17⁵ · Article 19a¹² · Article 21² · Article 22¹¹ · Article 23¹⁵ · Article 24² · Article 28³ · Article 29³ · Article 29a⁴³ · Article 29d² · Article 33a² · Article 35 · Article 37⁴ · Article 38 · Article 39⁵ · Article 40a² · Article 42³ · Article 44⁷ · Article 48a² · Article 48b¹⁸ · Article 48c⁴ · Article 48e · Article 48i⁴