Article 55 | 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 55.

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

Article 55

Addressees

This Directive is addressed to the Member States.

Done at Brussels, 26 June 2013.

For the European Parliament

The President

M. SCHULZ

For the Council

The President

A. SHATTER

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)