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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