+CHAPTER 2 GENERAL PROVISIONS AND PRINCIPLES
---+Article 4 General provisions
------+Article 4 1.
------+Article 4 2.
------+Article 4 3.
------+Article 4 4.
------+Article 4 5.
------+Article 4 6.
------+Article 4 7.
------+Article 4 8.
---+Article 5 General disclosure
---+Article 6 General financial reporting principles
------+Article 6 1.
------+Article 6 2.
------+Article 6 3.
------+Article 6 4.
------+Article 6 5.
---+Article 7 Alternative measurement basis of fixed assets at revalued amounts
------+Article 7 1.
------+Article 7 2.
------+Article 7 3.
---+Article 8 Alternative measurement basis of fair value
------+Article 8 1.
------+Article 8 2.
------+Article 8 3.
------+Article 8 4.
------+Article 8 5.
------+Article 8 6.
------+Article 8 7.
------+Article 8 8.
------+Article 8 9.

CHAPTER 2 GENERAL PROVISIONS AND PRINCIPLES

CHAPTER 2 GENERAL PROVISIONS AND PRINCIPLES

1. Panoramica

,
Article 4 General provisions
Article 5 General disclosure

Article 5

General disclosure

The document containing the financial statements shall state the name of the undertaking and the information prescribed by points (a) and (b) of Article 5 of Directive 2009/101/EC.
Article 6 General financial reporting principles
Article 7 Alternative measurement basis of fixed assets at revalued amounts
Article 8 Alternative measurement basis of fair value

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard