+Article 14 2.

Article 14 2.

Member States may permit small and medium-sized undertakings to draw up abridged profit and loss accounts within the following limits:

(a) 

in Annex V, items 1 to 5 may be combined under one item called ‘Gross profit or loss’;

(b) 

in Annex VI, items 1, 2, 3 and 6 may be combined under one item called ‘Gross profit or loss’.

1. Apžvalga

,

1.1 Nuorodos

1.2 Nustatyti reikalavimai

1.3 Susiję standartai

2. Nustatyti reikalavimai

Reikalavimai

3. Susiję standartai

Standartai