+Article 104 5.

Article 104 5.

Each material class of similar items shall be presented separately. Individual items, if material, shall be disclosed. Materiality shall be assessed under the requirements of the accounting framework adopted.

1. Pregled

Naslov	Regulativa

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi
Izvor	Zahtjev

3. Povezani standardi

Standardi
Izvor	Zahtjev

Builddate: 12.02.2024 00:00:00 -Doknr: CELEX:32013R0231
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