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Legal framework

The main body of financial reporting requirements for limited liability companies in the EU consists of the following Directives:

The Fourth and Seventh Directives are repealed and replaced by the new Accounting Directive 2013/34/EU which entered into force on 20 July 2013. Member States have until 20 July 2015 to comply with this new Directive.


Furthermore, the following legislation on financial reporting also applies to the EU listed companies:


In this section you will also find information on the:


A convenient collection of the most important EU accounting legislation can be found in the booklet below.

2009 Community Accounting Legislation 2009 Brochurepdf Choose translations of the previous link