# 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 K: Accruals and deferred income

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

(Unless national law provides that such items are to be shown under F (9) or I (9) or both.)

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