- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (05/12/2014)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
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)
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EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
CHAPTER 1 SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS
CHAPTER 4 NOTES TO THE FINANCIAL STATEMENTS
Article 15.General provisions concerning the notes to the financial statements
Article 16.Content of the notes to the financial statements relating to all undertakings
Article 17.Additional disclosures for medium-sized and large undertakings and public-interest entities
Article 18.Additional disclosures for large undertakings and public-interest entities
CHAPTER 9 PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)
TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1)
HORIZONTAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
VERTICAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
F. Creditors: amounts becoming due and payable within one year
I. Creditors: amounts becoming due and payable after more than one...
LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY NATURE OF EXPENSE, PROVIDED FOR IN ARTICLE 13
3. Work performed by the undertaking for its own purposes and...
7. Value adjustments in respect of formation expenses and of tangible...
9. Income from participating interests, with a separate indication of that...
10. Income from other investments and loans forming part of the...
11. Other interest receivable and similar income, with a separate indication...
12. Value adjustments in respect of financial assets and of investments...
13. Interest payable and similar expenses, with a separate indication of...
LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY FUNCTION OF EXPENSE, PROVIDED FOR IN ARTICLE 13
7. Income from participating interests, with a separate indication of that...
8. Income from other investments and loans forming part of the...
9. Other interest receivable and similar income, with a separate indication...
10. Value adjustments in respect of financial assets and of investments...
11. Interest payable and similar expenses, with a separate indication of...
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