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) A17a: Additional notes for medium-sized, large and public-interest undertakings: assets, instruments, emoluments, staff and tax

What does A17a require?

Medium-sized and large undertakings and public-interest entities add to the notes, for each fixed asset item, the opening and closing cost, fair value or revalued amount, additions, disposals and transfers, opening and closing accumulated value adjustments, the year's charge, movements on disposals and any capitalised interest; the amount and reasons for value adjustments made for tax purposes only; for financial instruments carried at cost, the fair value and nature of each derivative class and, for financial fixed assets above fair value, book and fair values and the reasons for not writing down; emoluments granted to the administrative, managerial and supervisory bodies and pension commitments to former members, by body; the average headcount by category and the staff cost split between wages, social security and pensions; and deferred tax balances and their movement.

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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