What EU Accounting Directive 2013/34/EU - Annual Financial Statements and Consolidated Accounts Framework requires
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, repealing the Fourth (78/660/EEC) and Seventh (83/349/EEC) Company Law Directives, establishes the EU-wide accounting framework for companies other than those required to apply IFRS (as adopted by the EU for listed company consolidated accounts). The Directive introduces four company size categories - micro (balance sheet ≤€350,000, turnover ≤€700,000, ≤10 employees), small (≤€6M/€12M/50), medium (≤€20M/€40M/250), and large - each with progressively more detailed financial reporting requirements. Member States must permit micro-companies to use a simplified balance sheet and P&L and be exempt from the requirement to present notes and a management report. The Directive specifies mandatory balance sheet and profit and loss account formats, the content of notes to financial statements, management report requirements (including the non-financial information statement for large public-interest entities), and consolidated accounts thresholds. The Directive was significantly amended by the CSRD (Directive 2022/2464/EU) to incorporate sustainability reporting obligations into the management report framework.
Pillar: Banking & Global Finance · Authority: European Parliament and Council - Directive 2013/34/EU of 26 June 2013; CELEX 32013L0034; European Financial Reporting Advisory Group (EFRAG); national accounting standard setters; Accountancy Europe · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013L0034
SHA-256 integrity: 84b182f039ded667cadc6aad99d90ac8c25f22dc72d7cdfd1fad03cf8c1cb305
Primary Citations — 5 traced to source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013L0034
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2464
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