+Članak 83. 3.
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Članak 83. 3.
Nacionalna regulatorna tijela osiguravaju primjenu potrebnih i odgovarajućih sustava troškovnog računovodstva kada se na poduzetnika primjenjuju regulacija maloprodajnih tarifa ili druge relevantne maloprodajne kontrole. Nacionalna regulatorna tijela mogu specificirati format i računovodstvenu metodologiju koju treba upotrijebiti. Kvalificirano neovisno tijelo provjerava usklađenost sa sustavom troškovnog računovodstva. Nacionalna regulatorna tijela osiguravaju da se svake godine objavi izjava o usklađenosti.
1. Pregled
1.1 Reference
1.2 Utvrđeni zahtjevi
1.3 Povezani standardi
2. Utvrđeni zahtjevi
3. Povezani standardi
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