Accounting Directive

Directive 2013/34/EU on the annual financial statements, consolidated financial statement and related reports of certain types of undertakings

Full name: 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

Link to the English Consolidated Text: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013L0034-20211221&qid=1672073960867