Article 52 | Accounting Directive | Directive 2013/34/EU

Updated 05/02/2025

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Article 52 - Directive 2013/34/EU (Accounting Directive)

Article 52

Repeal of Directives 78/660/EEC and 83/349/EEC

Directives 78/660/EEC and 83/349/EEC are repealed.

References to the repealed Directives shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex VII.

Recitals

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 21-29)

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)Article 49 - Exercise of delegated powers Article 50 - Committee procedure Article 51 - Penalties Article 52 - Repeal of Directives 78/660/EEC and 83/349/EEC Article 53 - Transposition Article 54 - Entry into force Article 55 - Addressees

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

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Article 52 - Directive 2013/34/EU (Accounting Directive)

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