+Articolo 1 2

Articolo 1 2

2.   Il paragrafo 1 si applica anche alle persone giuridiche non incluse nel bilancio consolidato in ragione di esenzioni o deroghe previste dalla direttiva 2013/34/UE o dall’IFRS 10, secondo quanto stabilito dal diritto nazionale dello Stato membro interessato.

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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