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FEE factsheet on the new European Accounting Directive

  • FEE (Federation of European Accountants - Fédération des Experts-comptables Européens) (lt green) Image
  • European Union Image

27 Jan 2014

The Federation of European Accountants (Fédération des Experts-comptables Européens, FEE) has published a factsheet on the new European Union Accounting Directive (Directive 2013/34/EU) replacing the current 4th and 7th Directives and covering both single company and consolidated accounts.

The factsheet highlights any significant changes between the 2013 Directive and the 4th and 7th Directives and also reiterates significant requirements contained in the Directive even if there has not been a significant change from the previous Directives. FEE has also prepared a document summarising the options available to Member States under the new Directive.

The 2013 Directive must be transposed into the national legislation of each Member State by 20 July 2015 at the latest and the provisions within the Directive will first apply to financial statements for financial years commencing on or after 1 January 2016.

Please click for access to the following documents on the FEE website:

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.