+Articolo 2 2

Articolo 2 2

2.   Ai fini del paragrafo 1, il totale di bilancio è calcolato sulla base dell'ultimo bilancio consolidato sottoposto a revisione contabile oppure, nei casi in cui la disciplina contabile applicabile non richiede la redazione del bilancio consolidato, sulla base dell'ultimo rendiconto finanziario individuale dell'ente sottoposto a revisione contabile.

1. Panoramica

,

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard
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