+Article 14 4

Article 14 4

4. An undertaking which is a jointly controlled entity for the purpose of the relevant accounting framework shall be treated in accordance with sectoral rules on proportional consolidation or the inclusion of proportional shares.

1. Overview

Summary	Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

Builddate: 03.04.2014 00:00:00 -Doknr: CELEX:32014R0342
EULAW -
European Regulation published on http://eur-lex.europa.eu/