EU Accounting Directive (Directive 2013/34/EU)
Chapter 6: Consolidated financial statements and reports – EU Accounting Directive (Directive 2013/34/EU)

EU Accounting Directive (Directive 2013/34/EU) A29: The consolidated management report

What does A29 require?

The consolidated management report sets out the Article 19 and 20 information for the undertakings consolidated taken as a whole, adapted so the group's position can be assessed: own shares of the parent held by the parent, its subsidiaries or nominees are reported in number and nominal or par value (or in the notes where the Member State allows), and the corporate governance statement describes the main features of internal control and risk management for the group as a whole. The consolidated and the individual management report may be combined into one.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • s298-299A ss 298 to 299A Directors' report: general information and listed entity operating and financial review

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Chapter 6: Consolidated financial statements and reports – EU Accounting Directive (Directive 2013/34/EU)

Query this from an agent

The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.