+CHAPTER 4 NOTES TO THE FINANCIAL STATEMENTS
---+Article 15 General provisions concerning the notes to the financial statements
---+Article 16 Content of the notes to the financial statements relating to all undertakings
------+Article 16 1.
------+Article 16 2.
------+Article 16 3.
---+Article 17 Additional disclosures for medium-sized and large undertakings and public-interest entities
------+Article 17 1.
------+Article 17 2.
---+Article 18 Additional disclosures for large undertakings and public-interest entities
------+Article 18 1.
------+Article 18 2.
------+Article 18 3.

CHAPTER 4 NOTES TO THE FINANCIAL STATEMENTS

CHAPTER 4 NOTES TO THE FINANCIAL STATEMENTS

1. Overview

,
Article 15 General provisions concerning the notes to the financial statements

Article 15

General provisions concerning the notes to the financial statements

Where notes to the balance sheet and profit and loss account are presented in accordance with this Chapter, the notes shall be presented in the order in which items are presented in the balance sheet and in the profit and loss account.
Article 16 Content of the notes to the financial statements relating to all undertakings
Article 17 Additional disclosures for medium-sized and large undertakings and public-interest entities
Article 18 Additional disclosures for large undertakings and public-interest entities

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
  • Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
  • EULAW -

    EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.

    DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.