+Article 5 Options in respect of annual accounts and of non publicly-traded companies

Article 5 Options in respect of annual accounts and of non publicly-traded companies

Article 5

Options in respect of annual accounts and of non publicly-traded companies

Member States may permit or require:

(a) 

the companies referred to in Article 4 to prepare their annual accounts,

(b) 

companies other than those referred to in Article 4 to prepare their consolidated accounts and/or their annual accounts,

in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2).

1. Apžvalga

,
Pavadinimas Reguliavimas

1.1 Nuorodos

1.2 Nustatyti reikalavimai

1.3 Susiję standartai

2. Nustatyti reikalavimai

Reikalavimai
Šaltinis Reikalavimas

3. Susiję standartai

Standartai
Šaltinis Reikalavimas