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 · consolidated text, no legal effect (EUR-Lex)

Accounting Directive › Article 52

Article 52 Repeal of Directives 78/660/EEC and 83/349/EEC

official text, verbatim

Directives 78/660/EEC and 83/349/EEC are repealed.

References to the repealed Directives shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex VII.

ARTICLE

Acc. Dir. art 52 Repeal of Directives 78/660/EEC and 83/349/EEC

dir/2013/34/art_52

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Text: official, verbatim. Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version 2026-03-18. Source: 02013L0034 — EN — 18.03.2026 — 007.001.