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