Accounting Directive
Initiative
Official 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
Type
Directive
Level 1
Initiator
EU
Submitted
Doc. code
2013/34/EU
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Bilanzrichtlinie-Umsetzungsgesetz – BilRUG
(binding, Amendment, DE)
National implementation of disclosure of income tax information by certain undertakings and branches
(binding, Amendment, DE)
Disclosure of income tax information by certain undertakings and branches
(binding, Supplement, EU)
Amendment of the size criteria in the German Commercial Code (HGB)
(binding, Amendment, DE)
Corporate sustainability reporting (CSRD)
(binding, Amendment, EU)
Level 2
European Sustainability Reporting Standards (ESRS) - Set 1
(binding, Supplement, EU)
Inflation-related amendment of the size criteria for SMEs
(binding, Amendment, EU)
ESRS for listed SMEs (ESRS LMSE)
(binding, Supplement, EU)
Level 3 / Other
Voluntary ESRS for non-listed SMEs (VSME)
(non-binding, Supplement, EU)
Source: EU, 2013/34/EU, 2013