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Finance

Implementing and delegated acts - Accounting Directive

Find links to implementing and delegated acts for Directive 2013/34/EU on accounting rules.

The Accounting Directive empowers the Commission to adopt delegated and implementing acts to specify how competent authorities and market participants shall comply with the obligations laid down in the directive.

Documents

  • 21 DECEMBER 2023
Accounting Directive - Implementing and delegated acts: full list

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