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CELEX 32014L0102

Council Directive 2014/102/EU of 7 November 2014 adapting Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of the Republic of Croatia Text with EEA relevance

in forceEuropean Union· EUR-Lex· EN

Introduced

7 November 2014

Last action

11 December 2014 · Entry into force

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In force

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7 November 2014

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Official directive CELEX 32014L0102 from European Union at EUR-Lex. Dated 7 November 2014. Status: In force.

Timeline

  1. 7 November 2014

    Signed

    Source: work_date_document

  2. 11 December 2014

    Entry into force

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Documents

24 official files

Směrnice Rady 2014/102/EU ze dne 7. listopadu 2014 o úpravě směrnice Evropského parlamentu a Rady 2013/34/EU o ročních účetních závěrkách, konsolidovaných účetních závěrkách a souvisejících zprávách některých forem podniků v důsledku přistoupení Chorvatské republiky Text s významem pro EHP

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  • Směrnice Rady 2014/102/EU ze dne 7. listopadu 2014 o úpravě směrnice Evropského parlamentu a Rady 2013/34/EU o ročních účetních závěrkách, konsolidovaných účetních závěrkách a souvisejících zprávách některých forem podniků v důsledku přistoupení Chorvatské republiky Text s významem pro EHP

    official_journal · CS · 7 November 2014

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  • Diretiva 2014/102/UE do Conselho, de 7 de novembro de 2014 , que adapta a Diretiva 2013/34/UE do Parlamento Europeu e do Conselho relativa às demonstrações financeiras anuais, às demonstrações financeiras consolidadas e aos relatórios conexos de certas formas de empresas, em virtude da adesão da República da Croácia Texto relevante para efeitos do EEE

    official_journal · PT · 7 November 2014

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  • Rådets direktiv 2014/102/EU av den 7 november 2014 om anpassning av Europaparlamentets och rådets direktiv 2013/34/EU om årsbokslut, koncernredovisning och rapporter i vissa typer av företag, med anledning av Republiken Kroatiens anslutning Text av betydelse för EES

    official_journal · SV · 7 November 2014

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  • Directiva 2014/102/UE a Consiliului din 7 noiembrie 2014 de adaptare a Directivei 2013/34/UE a Parlamentului European și a Consiliului privind situațiile financiare anuale, situațiile financiare consolidate și rapoartele conexe ale anumitor tipuri de întreprinderi, ca urmare a aderării Republicii Croația Text cu relevanță pentru SEE

    official_journal · RO · 7 November 2014

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  • 2014 m. lapkričio 7 d. Tarybos direktyva 2014/102/ES, kuria dėl Kroatijos Respublikos stojimo adaptuojama Europos Parlamento ir Tarybos direktyva 2013/34/ES dėl tam tikrų rūšių įmonių metinių finansinių ataskaitų, konsoliduotųjų finansinių ataskaitų ir susijusių pranešimų Tekstas svarbus EEE

    official_journal · LT · 7 November 2014

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  • Padomes Direktīva 2014/102/ES ( 2014. gada 7. novembris ), ar ko Eiropas Parlamenta un Padomes Direktīvu 2013/34/ES par noteiktu veidu uzņēmumu gada finanšu pārskatiem, konsolidētajiem finanšu pārskatiem un saistītiem ziņojumiem pielāgo saistībā ar Horvātijas Republikas pievienošanos Dokuments attiecas uz EEZ

    official_journal · LV · 7 November 2014

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  • Direktiva Vijeća 2014/102/EU od 7. studenoga 2014. o prilagodbi Direktive 2013/34/EU Europskog parlamenta i Vijeća o godišnjim financijskim izvještajima, konsolidiranim financijskim izvještajima i povezanim izvješćima za određene vrste poduzeća zbog pristupanja Republike Hrvatske Tekst značajan za EGP

    official_journal · HR · 7 November 2014

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  • Directive 2014/102/UE du Conseil du 7 novembre 2014 portant adaptation de la directive 2013/34/UE du Parlement européen et du Conseil relative aux états financiers annuels, aux états financiers consolidés et aux rapports y afférents de certaines formes d'entreprises, du fait de l'adhésion de la République de Croatie Texte présentant de l'intérêt pour l'EEE

    official_journal · FR · 7 November 2014

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  • Direttiva tal-Kunsill 2014/102/UE tas- 7 ta' Novembru 2014 li tadatta d-Direttiva 2013/34/UE tal-Parlament Ewropew u tal-Kunsill dwar id-dikjarazzjonijiet finanzjarji, dikjarazzjonijiet finanzjarji konsolidati u rapporti relatati ta' ċerti tipi ta' impriżi, minħabba l-adeżjoni tar-Repubblika tal-Kroazja Test b'rilevanza għaż-ŻEE

    official_journal · MT · 7 November 2014

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  • Neuvoston direktiivi 2014/102/EU, annettu 7 päivänä marraskuuta 2014 , tietyntyyppisten yritysten vuositilinpäätöksistä, konsernitilinpäätöksistä ja niihin liittyvistä kertomuksista annetun Euroopan parlamentin ja neuvoston direktiivin 2013/34/EU mukauttamisesta Kroatian tasavallan liittymisen johdosta ETA:n kannalta merkityksellinen teksti

    official_journal · FI · 7 November 2014

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  • Οδηγία 2014/102/ΕΕ του Συμβουλίου, της 7ης Νοεμβρίου 2014 , για την προσαρμογή της οδηγίας 2013/34/ΕΕ του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου σχετικά με τις ετήσιες οικονομικές καταστάσεις, τις ενοποιημένες οικονομικές καταστάσεις και συναφείς εκθέσεις επιχειρήσεων ορισμένων μορφών, λόγω της προσχώρησης της Δημοκρατίας της Κροατίας Κείμενο που παρουσιάζει ενδιαφέρον για τον ΕΟΧ

    official_journal · EL · 7 November 2014

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  • Директива 2014/102/ЕС на Съвета от 7 ноември 2014 година за адаптиране на Директива 2013/34/ЕС на Европейския парламент и на Съвета относно годишните финансови отчети, консолидираните финансови отчети и свързаните доклади на някои видове предприятия поради присъединяването на Република Хърватия Текст от значение за ЕИП

    official_journal · BG · 7 November 2014

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  • Direktiva Sveta 2014/102/EU z dne 7. novembra 2014 o prilagoditvi Direktive 2013/34/EU Evropskega parlamenta in Sveta o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij zaradi pristopa Republike Hrvaške Besedilo velja za EGP

    official_journal · SL · 7 November 2014

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  • Smernica Rady 2014/102/EÚ zo 7. novembra 2014 , ktorou sa upravuje smernica Európskeho parlamentu a Rady 2013/34/EÚ o ročných účtovných závierkach, konsolidovaných účtovných závierkach a súvisiacich správach určitých druhov podnikov z dôvodu pristúpenia Chorvátskej republiky Text s významom pre EHP

    official_journal · SK · 7 November 2014

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  • A Tanács 2014/102/EU irányelve ( 2014. november 7. ) a meghatározott típusú vállalkozások éves pénzügyi kimutatásairól, összevont (konszolidált) éves pénzügyi kimutatásairól és a kapcsolódó beszámolókról szóló 2013/34/EU európai parlamenti és tanácsi irányelvnek a Horvát Köztársaság csatlakozása miatt történő kiigazításáról EGT-vonatkozású szöveg

    official_journal · HU · 7 November 2014

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  • Directiva 2014/102/UE del Consejo, de 7 de noviembre de 2014 , por la que se modifica la Directiva 2013/34/UE del Parlamento Europeo y del Consejo sobre los estados financieros anuales, los estados financieros consolidados y otros informes afines de ciertos tipos de empresas, con motivo de la adhesión de la República de Croacia Texto pertinente a efectos del EEE

    official_journal · ES · 7 November 2014

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  • Direttiva 2014/102/UE del Consiglio, del 7 novembre 2014 , che adatta la direttiva 2013/34/UE del Parlamento europeo e del Consiglio relativa ai bilanci d'esercizio, ai bilanci consolidati e alle relative relazioni di talune tipologie di imprese a motivo dell'adesione della Repubblica di Croazia Testo rilevante ai fini del SEE

    official_journal · IT · 7 November 2014

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  • Richtlijn 2014/102/EU van de Raad van 7 november 2014 tot aanpassing van Richtlijn 2013/34/EU van het Europees Parlement en de Raad betreffende de jaarlijkse financiële overzichten, geconsolideerde financiële overzichten en aanverwante verslagen van bepaalde ondernemingsvormen in verband met de toetreding van de Republiek Kroatië Voor de EER relevante tekst

    official_journal · NL · 7 November 2014

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  • Richtlinie 2014/102/EU des Rates vom 7. November 2014 zur Änderung der Richtlinie 2013/34/EU des Europäischen Parlaments und des Rates über den Jahresabschluss, den konsolidierten Abschluss und damit verbundene Berichte von Unternehmen bestimmter Rechtsformen aufgrund des Beitritts der Republik Kroatien Text von Bedeutung für den EWR

    official_journal · DE · 7 November 2014

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  • Rådets direktiv 2014/102/EU af 7. november 2014 om tilpasning af Europa-Parlamentets og Rådets direktiv 2013/34/EU om årsregnskaber, konsoliderede regnskaber og tilhørende beretninger for visse virksomhedsformer på grund af Republikken Kroatiens tiltrædelse EØS-relevant tekst

    official_journal · DA · 7 November 2014

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  • Dyrektywa Rady 2014/102/UE z dnia 7 listopada 2014 r. dostosowująca dyrektywę Parlamentu Europejskiego i Rady 2013/34/UE w sprawie rocznych sprawozdań finansowych, skonsolidowanych sprawozdań finansowych i powiązanych sprawozdań niektórych rodzajów jednostek, w związku z przystąpieniem Republiki Chorwacji Tekst mający znaczenie dla EOG

    official_journal · PL · 7 November 2014

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  • Nõukogu direktiiv 2014/102/EL, 7. november 2014 , millega kohandatakse Euroopa Parlamendi ja nõukogu direktiivi 2013/34/EL (teatavat liiki ettevõtjate aruandeaasta finantsaruannete, konsolideeritud finantsaruannete ja nendega seotud aruannete kohta) seoses Horvaatia Vabariigi ühinemisega EMPs kohaldatav tekst

    official_journal · ET · 7 November 2014

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  • Council Directive 2014/102/EU of 7 November 2014 adapting Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of the Republic of Croatia Text with EEA relevance

    official_journal · EN · 7 November 2014

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