Accounting Directive Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings

Version 2026-03-18· CELEX 32013L0034 · in force

• ANNEX I
• ANNEX II
• ANNEX III 4
• ANNEX IV
• ANNEX V
• ANNEX VI
• ANNEX VII
• Article 1 Scope
• Article 2 Definitions3
• Article 3 Categories of undertakings and groups
• Article 4 General provisions1
• Article 5 General disclosure
• Article 6 General financial reporting principles4
• Article 7 Alternative measurement basis of fixed assets at revalued amounts4
• Article 8 Alternative measurement basis of fair value235
• Article 9 General provisions concerning the balance sheet and the profit and loss account1
• Article 10 Presentation of the balance sheet
• Article 11 Alternative presentation of the balance sheet
• Article 12 Special provisions relating to certain balance sheet items5
• Article 13 Presentation of the profit and loss account
• Article 14 Simplifications for small and medium-sized undertakings
• Article 15 General provisions concerning the notes to the financial statements
• Article 16 Content of the notes to the financial statements relating to all undertakings
• Article 17 Additional disclosures for medium-sized and large undertakings and public-interest entities14
• Article 18 Additional disclosures for large undertakings and public-interest entities
• Article 19 Contents of the management report
• Article 19a Sustainability reporting
• Article 20 Corporate governance statement
• Article 21 Scope of the consolidated financial statements and reports
• Article 22 The requirement to prepare consolidated financial statements
• Article 23 Exemptions from consolidation
• Article 24 The preparation of consolidated financial statements12
• Article 25 Business combinations within a group
• Article 26 Proportional consolidation
• Article 27 Equity accounting of associated undertakings1
• Article 28 The notes to the consolidated financial statements
• Article 29 The consolidated management report
• Article 29a Consolidated sustainability reporting
• Article 29b Sustainability reporting standards
• Article 29ca Sustainability reporting standards for voluntary use
• Article 29d Single electronic reporting format
• Article 29e Digital portal for sustainability reporting
• Article 29f Report on technological solutions for sustainability reporting
• Article 30 General publication requirement
• Article 31 Simplifications for small and medium-sized undertakings
• Article 32 Other publication requirements
• Article 33 Responsibility and liability for drawing up and publishing the financial statements and the management report
• Article 33a Accessibility of information on the European single access point
• Article 34 General requirement
• Article 35 Amendment of Directive 2006/43/EC as regards the audit report
• Article 36 Exemptions for micro-undertakings
• Article 37 Exemption for subsidiary undertakings
• Article 38 Undertakings which are members having unlimited liability of other undertakings
• Article 39 Profit and loss account exemption for parent undertakings preparing consolidated financial statements
• Article 40 Restriction of exemptions for public-interest entities
• Article 40a Sustainability reports concerning third-country undertakings
• Article 40b Sustainability reporting standards for third-country undertakings
• Article 40c Responsibility for drawing up, publishing and making accessible sustainability reports concerning third-country undertakings
• Article 40d Publication
• Article 41 Definitions relating to reporting on payments to governments
• Article 42 Undertakings required to report on payments to governments
• Article 43 Content of the report
• Article 44 Consolidated report on payments to governments
• Article 45 Publication
• Article 46 Equivalence criteria
• Article 47 Application of equivalence criteria
• Article 48 Review
• Article 48a Definitions relating to reporting on income tax information
• Article 48b Undertakings and branches required to report on income tax information
• Article 48c Content of the report on income tax information
• Article 48d Publication and accessibility
• Article 48e Responsibility for drawing up, publishing and making accessible the report on income tax information
• Article 48f Statement by statutory auditor
• Article 48g Commencement date for reporting on income tax information
• Article 48h Review clause
• Article 48i Transitional provisions
• Article 49 Exercise of delegated powers
• Article 50 Committee procedure
• Article 51 Penalties
• Article 52 Repeal of Directives 78/660/EEC and 83/349/EEC
• Article 53 Transposition
• Article 54 Entry into force
• Article 55 Addressees