# Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance), Division B: Formation expenses

Extent: E+W+S+N.I.

as defined by national law, and in so far as national law permits their being shown as an asset. National law may also provide for formation expenses to be shown as the first item under ‘Intangible assets’.

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Source: https://www.legislation.gov.uk/eudr/2013/34/annex/IV/division/B (the official version)
Page: https://openlegislation.uk/eu-directive-2013-34/annex-IV/division-B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.