由于克罗地亚共和国加入了与欧洲经济区相关的文本，2014年11月7日的理事会指令2014/102/EU修改了欧洲议会和理事会关于某些类型企业的年度财务报表、合并财务报表和相关报告的指令2013/34/EU

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