+Article 8

Article 8

Article 15 (3) of Directive 78/660/EEC shall apply only to assets items B and C (I) and (II) as defined in Article 6 of this Directive. Any movements in these items shall be shown on the basis of the balance-sheet value at the beginning of the financial year.

1. Resumen

Título	Regulación

1.1 Referencias

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

Requisitos
Fuente	Requisito

3. Estándares relacionados

Estándares
Fuente	Requisito

Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31991L0674
EULAW -
European Regulation published on http://eur-lex.europa.eu/