Directives
| No. Directives | Directives of EU | link Official Journal | |
|---|---|---|---|
| 2013L0034 | Directive 2013/34/EU od 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 | 32013L0034 | |
| Latest consolidated version (2024-05-28) | 02013L0034 | ||
| L_20250794 | Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements | 32025L0794 | |
| 2025L0002 | Directive (EU) 2025/2 of the European Parliament and of the Council of 27 November 2024 amending Directive 2009/138/EC as regards proportionality, quality of supervision, reporting, long-term guarantee measures, macro-prudential tools, sustainability risks and group and cross-border supervision, and amending Directives 2002/87/EC and 2013/34/EU | 32025L0002 | |
| 2024R2952 | Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024 laying down a common template and electronic reporting formats for the application of Directive 2013/34/EU of the European Parliament and of the Council as regards the information to be presented in reports on income tax information | 32024R2952 | |
| 2024L1306 | Directive (EU) 2024/1306 of the European Parliament and of the Council of 29 April 2024 amending Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings | 32024L1306 | |
| 2023R2869 | Regulation (EU) 2023/2869 of the European Parliament and of the Council of 13 December 2023 amending certain Regulations as regards the establishment and functioning of the European single access point | 32023R2869 | |
| 2023R2859 | Regulation (EU) 2023/2859 of the European Parliament and of the Council of 13 December 2023 establishing a European single access point providing centralised access to publicly available information of relevance to financial services, capital markets and sustainability | 32023R2859 | |
| 2023R2772 | Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards | 32023R2772 | |
| 2021R2178 | Consolidated text: Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation | 32021R2178 | |
| 2023L2775 | Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups | 32023L2775 | |
| 2023L2864 | Directive (EU) 2023/2864 of the European Parliament and of the Council of 13 December 2023 amending certain Directives as regards the establishment and functioning of the European single access point | 32023L2864 | |
| 2022L2464 | Consolidated text: Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting | 32022L2464 | |
| 2021L2101 | Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches | 32021L2101 | |
| 2016D1910 | Commission Implementing Decision (EU) 2016/1910 of 28 October 2016 on the equivalence of the reporting requirements of certain third countries on payments to governments to the requirements of Chapter 10 of Directive 2013/34/EU of the European Parliament and of the Council | 2016D1910 | |
| 2014L0095 | Directive 2014/95/EU od the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups | 2014L0095 | |
| 2014L0102 | Council Directive 2014/102/EU of 7 November 2014 adapting Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of teh Republic of Croatia | 32014L0102 | |
| 31978L0660 |
Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies no longer in force - repealed by 32013L0034 |
Consolidated version: |
|
| 31983L0349 |
Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts no longer in force - repealed by 32013L0034 |
Consolidated version: |
|
| 31986L0635 |
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions Special edition in Slovakian: Chapter 06 Volume 01 P. 157 - 173 |
Consolidated version: |
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| 31989L0666 |
Eleventh Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State Special edition in Slovakian: Chapter 17 Volume 01 P. 100 - 103 |
31989L0666 | |
| 31990L0604 |
Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus Special edition in Slovakian: Chapter 17 Volume 01 P. 107 - 109 |
31990L0604 | |
| 31990L0605 |
Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directives Special edition in Slovakian: Chapter 17 Volume 01 P. 110 - 112 |
31990L0605 | |
| 31991L0674 |
Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings Special edition in Slovakian: Chapter 06 Volume 01 P. 279 - 303 |
Consolidated version: |
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| 31994L0008 | Council Directive 94/8/EC of 21 March 1994 amending Directive 78/660/EEC as regards the revision of amounts expressed in ecusSpecial edition in Slovakian: Chapter 17 Volume 01 P. 181 - 182 | 31994L0008 | |
| 31999L0060 |
Council Directive 1999/60/EC of 17 June 1999 amending Directive 78/660/EEC as regards amounts expressed in ecus Official Journal L 162 , 26/06/1999 P. 0065 - 0066 |
31999L0060 | |
| 32001L0065 |
Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001 amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions Special edition in Slovakian: Chapter 17 Volume 01 P. 245 - 249 |
32001L0065 | |
| 32003L0038 |
Council Directive 2003/38/EC of 13 May 2003 amending Directive 78/660/EEC on the annual accounts of certain types of companies as regards amounts expressed in euro Special edition in Slovakian: Chapter 17 Volume 01 P. 271 - 272 |
32003L0038 | |
| 32003L0051 |
Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings Special edition in Slovakian: Chapter 17 Volume 01 P. 273 - 279 |
32003L0051 | |
| 32006L0043 |
Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC changes: 32008L0030, 32013L0034, 32014L0056, 32022L2464, 32023L2864 |
Consolidated version: |
|
| 32006L0046 | Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings | 32006L0046 | |
| 32006L0099 | Council Directive 2006/99/EC of 20 November 2006 adapting certain Directives in the field of company law, by reason of the accession of Bulgaria and Romania | 32006L0099 | |
| 32006L0111 | Commission Directive 2006/111/EC of 16 November 2006 on the transparency of financial relations between Member States and public undertakings as well as on financial transparency within certain undertakings (Codified version) | 32006L0111 | |
| 32009L0049 | Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts | 32009L0049 | |