Category: Directives
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22 December 2023

Commission Delegated Directive (EU) 2023/2775 of 17 October 2023

The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, published in the Official Journal of the European Union L series on 21 December 2023, amends Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups

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30 June 2013

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013

The Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013, published in the Official Journal of the European Union L 182 on 29 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

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