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Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013
On the annual financial statements, consolidated financial statements and related reports of certain types of undertakings,
amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance)

IFRS Directive – IFRS

Recitals
CHAPTER 1 — SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS
- Article 1 — Scope
- Article 2 — Definitions
- Article 3 — Categories of undertakings and groups
CHAPTER 2 — GENERAL PROVISIONS AND PRINCIPLES
- Article 4 — General provisions
- Article 5 — General disclosure
- Article 6 — General financial reporting principles
- Article 7 — Alternative measurement basis of fixed assets at revalued amounts
- Article 8 — Alternative measurement basis of fair value
CHAPTER 3 — BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
- Article 9 — General provisions concerning the balance sheet and the profit and loss account
- Article 10 — Presentation of the balance sheet
- Article 11 — Alternative presentation of the balance sheet
- Article 12 — Special provisions relating to certain balance sheet items
- Article 13 — Presentation of the profit and loss account
- Article 14 — Simplifications for small and medium-sized undertakings
CHAPTER 4 — NOTES TO THE FINANCIAL STATEMENTS
- 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 entities
- Article 18 — Additional disclosures for large undertakings and public-interest entities
CHAPTER 5 — MANAGEMENT REPORT
- Article 19 — Contents of the management report
- Article 19a — Sustainability reporting
- Article 20 — Corporate governance statement
CHAPTER 6 — CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS
- 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 statements
- Article 25 — Business combinations within a group
- Article 26 — Proportional consolidation
- Article 27 — Equity accounting of associated undertakings
- Article 28 — The notes to the consolidated financial statements
- Article 29 — The consolidated management report
- Article 29a — Consolidated sustainability reporting
CHAPTER 6a — SUSTAINABILITY REPORTING STANDARDS
- Article 29b — Sustainability reporting standards
- Article 29c — Sustainability reporting standards for small and medium-sized undertakings
CHAPTER 6b — SINGLE ELECTRONIC REPORTING FORMAT
- Article 29d — Single electronic reporting format
CHAPTER 7 — PUBLICATION
- 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
CHAPTER 8 — AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING
- Article 34 — General requirement
- Article 35 — Amendment of Directive 2006/43/EC as regards the audit report
CHAPTER 9 — PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
- 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
CHAPTER 9a — REPORTING CONCERNING THIRD-COUNTRY UNDERTAKINGS
- 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
CHAPTER 10 — REPORT ON PAYMENTS TO GOVERNMENTS
- 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
CHAPTER 10a — REPORT ON INCOME TAX INFORMATION
- 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
CHAPTER 11 — TRANSITIONAL AND FINAL PROVISIONS
- 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
ANNEX I — TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)
ANNEX II — TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1)
ANNEX III — HORIZONTAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
ANNEX IV — VERTICAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
ANNEX V — LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY NATURE OF EXPENSE, PROVIDED FOR IN ARTICLE 13
ANNEX VI — LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY FUNCTION OF EXPENSE, PROVIDED FOR IN ARTICLE 13
ANNEX VII

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IFRS Directive – IFRS

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