+Article 1 2

Article 1 2

2. Paragraph 1 shall apply also to legal persons not included in the consolidated financial statements due to exemptions or derogations set out in Directive 2013/34/EU or the IFRS 10, as laid down in the national law of the respective Member State.

1. Visão geral

Título	Regulamentação

1.1 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos
Fonte	Requisito

3. Normas relacionadas

Normas
Fonte	Requisito

Builddate: 18.06.2024 00:00:00 -Doknr: CELEX:32024R1728
EULAW -
European Regulation published on http://eur-lex.europa.eu/