Events listed in Accounting Directive
Commission Delegated Directive (EU) 2023/2775 as regards the adjustments of the ...
ID 26479
New Commission Delegated Directive (EU) 2023/2775 as regards the thresholds of various indicators to define different sizes of undertakings and groups with respect to the Accounting Directive was published in the Official Journal (OJ) of the EU. Specifically, the new Delegated Directive modifies the Accounting Directive to define new thresholds in balance sheet total and net turnover for purposes of the definition of micro, ...
European sustainability reporting standards (ESRS) – postponement of deadlines ...
ID 25456
The European Commission has published a press release in which it informs that it is seeking comments on its Proposal for a DECISION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings. The proposal was published in the Official Journal (OJ) of ...
2023/0368/COD: Proposal for a DECISION OF THE EUROPEAN PARLIAMENT AND OF THE ...
ID 25354
The Proposal for a DECISION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings was published in the Official Journal (OJ) of the EU. The decision would postpone the time limits under Article 29b and Article 40b of the [Accounting Directive (Directive ...
New consolidated version: Directive 2013/34/EU of the European Parliament and of ...
ID 21490
A new consolidated version of Directive 2013/34/EU, the so-called Accounting Directive, was published in the Official Journal (OJ) of the EU. The Directive sets out requirements as regards the principles that must be observed when preparing financial statement and the content of such statement, including consolidated financial statements and related reports (e.g. management report). This latest consolidated version includes the modifications made by [Directive ...