Article 54 | Accounting Directive | Directive 2013/34/EU

In force

Initial Legal Act

Amendments

There is currently no Level 2 legal act based on or specifying Article 54.

Article 54 - Directive 2013/34/EU (Accounting Directive)

Article 54

Entry into force

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

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)