+Article 24 13.

Article 24 13.

Deferred tax balances shall be recognised on consolidation provided that it is probable that a charge to tax will arise within the foreseeable future for one of the undertakings included in the consolidation.

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: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
EULAW -
European Regulation published on http://eur-lex.europa.eu/