EU Accounting Directive (Directive 2013/34/EU)
The EU directive that sets what every limited liability undertaking's annual accounts must contain and how they are measured, presented, consolidated, reported on by management, audited and published, now carrying the sustainability reporting duties for large undertakings and groups, the third-country group reports, payments-to-governments reporting for extractive and logging companies and public country-by-country tax reporting for the largest groups.
EU Accounting Directive (Directive 2013/34/EU) is a compliance framework from European Union (and EEA) with 11 domains and 53 controls that map to 10 other frameworks. The largest domains are Chapter 6: Consolidated financial statements and reports – EU Accounting Directive (Directive 2013/34/EU) (11 controls), Chapter 5: Management report, sustainability reporting and corporate governance statement – EU Accounting Directive (Directive 2013/34/EU) (8 controls), Chapter 10a: Report on income tax information – EU Accounting Directive (Directive 2013/34/EU) (6 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (11)
Chapter 10: Report on payments to governments – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A42 | Large and public-interest extractive and logging undertakings must publish an annual report on payments to governments |
| eu-accounting-directive-directive-2013-34-eu::A43 | Content of the report on payments to governments |
| eu-accounting-directive-directive-2013-34-eu::A44 | Consolidated report on payments to governments |
| eu-accounting-directive-directive-2013-34-eu::A45 | Publication of and responsibility for the report on payments to governments |
Chapter 10a: Report on income tax information – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A48b | Undertakings, subsidiaries and branches required to publish a report on income tax information |
| eu-accounting-directive-directive-2013-34-eu::A48c-a | Content of the report on income tax information |
| eu-accounting-directive-directive-2013-34-eu::A48c-b | Presentation by tax jurisdiction, temporary omissions, narrative, currency and the basis statement |
| eu-accounting-directive-directive-2013-34-eu::A48d | Publication and accessibility of the report on income tax information |
| eu-accounting-directive-directive-2013-34-eu::A48e | Collective responsibility for the report on income tax information |
| eu-accounting-directive-directive-2013-34-eu::A48f | Statement in the audit report on compliance with the income tax reporting duty |
Chapter 2: General provisions and principles – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A4 | Annual financial statements as a composite whole giving a true and fair view |
| eu-accounting-directive-directive-2013-34-eu::A5 | Identification of the undertaking on the document containing the financial statements |
| eu-accounting-directive-directive-2013-34-eu::A6 | General financial reporting principles for recognition and measurement |
| eu-accounting-directive-directive-2013-34-eu::A7 | Fixed assets measured at revalued amounts and the revaluation reserve |
| eu-accounting-directive-directive-2013-34-eu::A8 | Measurement of financial instruments and other assets at fair value |
Chapter 3: Balance sheet and profit and loss account – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A10-11 | Prescribed balance sheet layouts and the current/non-current alternative |
| eu-accounting-directive-directive-2013-34-eu::A12a | Classification of balance sheet items and value adjustments to fixed and current assets |
| eu-accounting-directive-directive-2013-34-eu::A12b | Capitalised interest, stock costing, debt discounts, write-off of intangibles and provisions |
| eu-accounting-directive-directive-2013-34-eu::A13 | Prescribed profit and loss account layouts or an equivalent statement of performance |
| eu-accounting-directive-directive-2013-34-eu::A9 | Layout consistency, item order, adaptation, combination and comparative figures |
Chapter 4: Notes to the financial statements – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A15 | Notes presented in the order of the balance sheet and profit and loss account |
| eu-accounting-directive-directive-2013-34-eu::A16 | Notes required of all undertakings |
| eu-accounting-directive-directive-2013-34-eu::A17a | Additional notes for medium-sized, large and public-interest undertakings: assets, instruments, emoluments, staff and tax |
| eu-accounting-directive-directive-2013-34-eu::A17b | Additional notes for medium-sized, large and public-interest undertakings: holdings, capital, group, off-balance-sheet, post-balance-sheet and related parties |
| eu-accounting-directive-directive-2013-34-eu::A18 | Additional notes for large undertakings and public-interest entities: turnover analysis and auditor fees |
Chapter 5: Management report, sustainability reporting and corporate governance statement – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A19-1 | Management report: fair review of development, performance, position, risks and key performance indicators |
| eu-accounting-directive-directive-2013-34-eu::A19-2 | Management report: future development, research and development, own shares, branches and financial risk |
| eu-accounting-directive-directive-2013-34-eu::A19a-12 | Sustainability reporting in a dedicated section of the management report: scope and content |
| eu-accounting-directive-directive-2013-34-eu::A19a-3om | Permitted omissions from sustainability reporting and their conditions |
| eu-accounting-directive-directive-2013-34-eu::A19a-3vc | Value chain information, protected undertakings and the value-chain cap |
| eu-accounting-directive-directive-2013-34-eu::A19a-45 | Reporting under the adopted standards and dialogue with workers' representatives |
| eu-accounting-directive-directive-2013-34-eu::A19a-9 | Exemption of subsidiaries included in group sustainability reporting and its conditions |
| eu-accounting-directive-directive-2013-34-eu::A20 | Corporate governance statement of listed undertakings |
Chapter 6: Consolidated financial statements and reports – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A22 | Requirement for a parent undertaking to draw up consolidated financial statements and a consolidated management report |
| eu-accounting-directive-directive-2013-34-eu::A23 | Exemptions from consolidation and the conditions an exempted parent must meet |
| eu-accounting-directive-directive-2013-34-eu::A24a | Preparation of consolidated financial statements: full consolidation, set-off, goodwill, non-controlling interests and eliminations |
| eu-accounting-directive-directive-2013-34-eu::A24b | Preparation of consolidated financial statements: reporting date, comparability, uniform measurement and deferred tax |
| eu-accounting-directive-directive-2013-34-eu::A25-26 | Business combinations within a group and proportional consolidation |
| eu-accounting-directive-directive-2013-34-eu::A27 | Equity accounting of associated undertakings |
| eu-accounting-directive-directive-2013-34-eu::A28 | Notes to the consolidated financial statements |
| eu-accounting-directive-directive-2013-34-eu::A29 | The consolidated management report |
| eu-accounting-directive-directive-2013-34-eu::A29a-13 | Consolidated sustainability reporting by parents of large groups |
| eu-accounting-directive-directive-2013-34-eu::A29a-47 | Group-level specifics: subsidiary differences, exempted subsidiaries, acquisitions and disposals, standards, workers' representatives and holding companies |
| eu-accounting-directive-directive-2013-34-eu::A29a-8 | Exemption of intermediate parents included in higher-level consolidated sustainability reporting |
Chapter 7: Publication – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A30 | Publication of the approved annual financial statements, management report and audit opinion within twelve months |
| eu-accounting-directive-directive-2013-34-eu::A32 | Form of published statements and the content of an abridged publication |
| eu-accounting-directive-directive-2013-34-eu::A33 | Collective responsibility of the administrative, management and supervisory bodies |
| eu-accounting-directive-directive-2013-34-eu::A33a | Submission of reports to the collection body for the European single access point |
Chapter 8: Auditing and assurance of sustainability reporting – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A34 | Statutory audit of the financial statements and limited assurance of sustainability reporting |
Chapters 6a to 6c: Sustainability reporting standards, single electronic reporting format and digital support – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A29d | Single electronic reporting format and mark-up of sustainability reporting |
Chapters 9 and 9a: Exemptions and sustainability reports concerning third-country undertakings – EU Accounting Directive (Directive 2013/34/EU)
| Code | Title |
|---|---|
| eu-accounting-directive-directive-2013-34-eu::A37 | Exemption of subsidiary undertakings from content, audit and publication rules and its conditions |
| eu-accounting-directive-directive-2013-34-eu::A40a | Sustainability report concerning a third-country ultimate parent published by its EU subsidiary or branch |
| eu-accounting-directive-directive-2013-34-eu::A40c-d | Responsibility for and publication of the third-country sustainability report |
Your Compliance Coverage
If you comply with EU Accounting Directive (Directive 2013/34/EU), you already cover:
Australia Corporations Act 2001 (Cth)
17%
9 controls mapped
Compare →ESRS (revised 2026)
9%
5 controls mapped
Compare →AASB 18 Presentation and Disclosure in Financial Statements
9%
5 controls mapped
Compare →+ 7 more: AASB 101 Presentation of Financial Statements (9%), AASB 1039 Concise Financial Reports (4%)
See all 10 mapped frameworks ↓Maps to 10 other frameworks
Coverage is not the same as your position
This page shows what EU Accounting Directive (Directive 2013/34/EU) overlaps with in general. Where your organisation actually stands, against the standard you are going for and the certifications you already hold, is a different question. Same graph and the same recorded refutations, scoped to you rather than to a pair.
The Compliance Position Diagnostic, $5,000 fixed, ten business daysWhat is EU Accounting Directive (Directive 2013/34/EU) and who does it apply to?
EU Accounting Directive (Directive 2013/34/EU) is a compliance framework from European Union (and EEA) with 11 domains and 53 controls. The EU directive that sets what every limited liability undertaking's annual accounts must contain and how they are measured, presented, consolidated, reported on by management, audited and published, now carrying the sustainability reporting duties for large undertakings and groups, the third-country group reports, payments-to-governments reporting for extractive and logging companies and public country-by-country tax reporting for the largest groups. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does EU Accounting Directive (Directive 2013/34/EU) actually require?
EU Accounting Directive (Directive 2013/34/EU) has 53 controls organised across 11 domains. The largest domains are Chapter 6: Consolidated financial statements and reports – EU Accounting Directive (Directive 2013/34/EU) (11 controls), Chapter 5: Management report, sustainability reporting and corporate governance statement – EU Accounting Directive (Directive 2013/34/EU) (8 controls), Chapter 10a: Report on income tax information – EU Accounting Directive (Directive 2013/34/EU) (6 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of EU Accounting Directive (Directive 2013/34/EU) do I already cover?
EU Accounting Directive (Directive 2013/34/EU) maps to 10 other compliance frameworks. The top mapping partners are Australia Corporations Act 2001 (Cth) (17% coverage), ESRS (revised 2026) (9% coverage), AASB 18 Presentation and Disclosure in Financial Statements (9% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I implement EU Accounting Directive (Directive 2013/34/EU)?
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