EU Accounting Directive (Directive 2013/34/EU)
Chapter 4: Notes to the financial statements – EU Accounting Directive (Directive 2013/34/EU)

EU Accounting Directive (Directive 2013/34/EU) A15: Notes presented in the order of the balance sheet and profit and loss account

What does A15 require?

Notes prepared under this Chapter follow the sequence of the statement lines they explain, balance sheet first and then the income statement, so that a reader can move from each line to its note.

Maintained by Gerard Blokdyk

Other controls in Chapter 4: Notes to the financial statements – EU Accounting Directive (Directive 2013/34/EU)

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.