The aim of this Factsheet, covering the 2013 European Union Accounting Directive (DIRECTIVE 2013/34/EU), which was published on 23 June 2013, is to both highlight any significant changes between the 2013 Directive and the 4th and 7th Directives and also to reiterate significant requirements contained in the Directive even if there has not been a significant change from the previous Directives.
Related files:
Factsheet The June 2013 Accounting Directive – Update November 2014
Document summarising the options available to Member States
Presentation: Introduction to the New EU Accounting Directive
Related links:
June 2013 Accounting Directive
