CONCEPTS AND DEFINITIONS
Eurostat's Concepts and Definitions Database

 

Term
Accounting Directive
Term extension
Business statistics
Definition
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC
Remark
Directive 2013/34/EU, also known as the "New Accounting Directive" has repealed the two accounting directives existing before (the 4th Council Directive [78/660/EEC] on the annual accounts of certain types of companies and the 7th Council Directive [83/349/EEC] on consolidated accounts and stands as an improved and unified supplement of the two. It requires that member states transition towards its application by the financial statements prepared for the year 2016, at the latest.
Source
Official Journal of the European Union
Hyperlink
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2013:182:0019:0076:EN:PDF
Statistical theme(s)
  • Economy and Finance
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