Article 55 | Accounting Directive | Directive 2013/34/EU

In force

Version from: 28/05/2024

Amendments

There is currently no Level 2 legal act based on or specifying Article 55.

Article 55 - Directive 2013/34/EU (Accounting Directive)

Article 55

Addressees

This Directive is addressed to the Member States.

CHAPTER 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS (Article 1-3)

CHAPTER 2 - GENERAL PROVISIONS AND PRINCIPLES (Article 4-8)

CHAPTER 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT (Article 9-14)

CHAPTER 4 - NOTES TO THE FINANCIAL STATEMENTS (Article 15-18)

CHAPTER 5 - MANAGEMENT REPORT (Article 19-20)

CHAPTER 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS (Article 21-29a)

CHAPTER 6a - SUSTAINABILITY REPORTING STANDARDS (Article 29b-29c)

CHAPTER 6b - SINGLE ELECTRONIC REPORTING FORMAT (Article 29d)

CHAPTER 7 - PUBLICATION (Article 30-33a)

CHAPTER 8 - AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING (Article 34-35)

CHAPTER 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS (Article 36-40)

CHAPTER 9a - REPORTING CONCERNING THIRD-COUNTRY UNDERTAKINGS (Article 40a-40d)

CHAPTER 10 - REPORT ON PAYMENTS TO GOVERNMENTS (Article 41-48)

CHAPTER 10a - REPORT ON INCOME TAX INFORMATION (Article 48a-48h)