Bilanzrichtlinie-Umsetzungsgesetz – BilRUG
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 Text with EEA relevance
Type
Act/Law
Level 1
Initiator
German government
Submitted
28.07.2014
Doc. code
-
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
Non-financial reporting Directive (NFRD)
(binding, Amendment, EU)
Accounting Directive
(binding, Main version, Amendment, EU)
Level 2
–
Level 3 / Other
–
Source: German government, 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 Text with EEA relevance, 2015