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 ...

28 мая 2024 г. · 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 ...

This Directive should ensure that the requirements for small undertakings are to a large extent harmonised throughout the Union. This Directive is based on the ...

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial ...

29 апр. 2024 г. · Directive 2013/34/EU - also known as the Accounting Directive - seeks to ensure the clarity and comparability of financial statements, other ...

The directive sets out general financial reporting principles, such as consistent application of accounting policies and measurement bases from one year to the ...

The June 2013 Accounting Directive. The 2013 Accounting Directive (Directive 2013/34/EU) provides the legal framework for single company and consolidated.

1. Member States shall ensure that the financial statements of public-interest entities, medium-sized and large undertakings are audited by one or more ...

This EU Directive requires the management report to include a fair review of the development and performance of the undertaking's business and of its ...

21 дек. 2023 г. · The directive applies to financial years beginning on or after 1 January 2024. Member states have the option of applying the provisions to ...