Article 5 | Accounting Directive | Directive 2013/34/EU

Updated 05/02/2025

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There is currently no Level 2 legal act based on or specifying Article 5.

Article 5 - Directive 2013/34/EU (Accounting Directive)

Article 5

General disclosure

The document containing the financial statements shall state the name of the undertaking and the information prescribed by points (a) and (b) of Article 5 of Directive 2009/101/EC.

Recitals

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

CHAPTER 2 - GENERAL PROVISIONS AND PRINCIPLES (Article 4-8)Article 4 - General provisions Q&A Article 5 - General disclosure Article 6 - General financial reporting principles Article 7 - Alternative measurement basis of fixed assets at revalued amounts Article 8 - Alternative measurement basis of fair value

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 21-29)

CHAPTER 7 - PUBLICATION (Article 30-33)

CHAPTER 8 - AUDITING (Article 34-35)

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

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

CHAPTER 11 - FINAL PROVISIONS (Article 49-55)

ANNEX I ANNEX II ANNEX III ANNEX IV ANNEX V ANNEX VI ANNEX VII

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Article 5 - Directive 2013/34/EU (Accounting Directive)

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