Database on German and European Economic Law

 Directive 2013/34/EU

I. General Information

Title

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

Status
Existing
Directive
2013/34/EU
Source
O.J. EU No L (Legislation), Edition 182, Year 2013, p.19
Adoption
06/26/2013
Promulgation
06/29/2013
Character
Lamfalussy Framework Act
Legal Basis
Art. 50 AEUV
Legislative Procedure
Codecision procedure

II. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

Original Text :
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

  2013/34/EU

Beschluss:
06/26/2013 (A)
Verkuendung:
06/29/2013 (P)
(A) Adoption | (P) Promulgation

2. Legal Impact

Auswirkungstyp
Richtlinie
Textfassungen
Repeal
  Directive 2012/6/EU
Amendment
  Directive 2006/43/EC
Repeal
  Directive 83/349/EEC
Repeal
  Directive 78/660/EEC

Legend

Legislative Act Status

Documents

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Overview

I. General Information
II. Versions and Legislative History
1. Versions
2. Legal Impact
III. Umsetzung in den Mitgliedstaaten
1. Implementation in Germany