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 54

Article 54 Entry into force

official text, verbatim

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

ARTICLE

Acc. Dir. art 54 Entry into force

dir/2013/34/art_54

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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.