UPDATED IN NOVEMBER 2014
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.
Factsheet The New June 2013 Accounting Directive
Document summarising the options available to Member States
Appendix to the Factsheet
Presentation: Introduction to the New EU Accounting Directive
June 2013 Accounting Directive