+Article 1 2

Article 1 2

2. Paragraph 1 shall apply also to legal persons not included in the consolidated financial statements due to exemptions or derogations set out in Directive 2013/34/EU or the IFRS 10, as laid down in the national law of the respective Member State.

1. Vue d’ensemble

Intitulé	Réglementation

1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences
Source	Exigence

3. Normes associées

Normes
Source	Exigence

Builddate: 18.06.2024 00:00:00 -Doknr: CELEX:32024R1728
EULAW -
European Regulation published on http://eur-lex.europa.eu/