Accounting Directive | Regulatory-Hub

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

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Current version

Final version

26.06.2013

Next step

Entry into force

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Application date

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Scope

Relevant for

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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

Tax paid by multinationals – template and electronic formats for ‘country by country’ reports (binding, Main version, EU)

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 LSME) (binding, Supplement, EU)

Level 3 / Other

Voluntary ESRS for non-listed SMEs (VSME) (non-binding, Supplement, EU)

Q&A for the technical implementation of the ESRS (non-binding, Supplement, EU)

Sustainability Reporting XBRL Taxonomies (non-binding, Supplement, EU)

FAQs on corporate sustainability reporting (CSRD) (binding, Supplement, EU)

Implementation Guidance on Transition Plans (non-binding, EU)