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+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. Visão geral
1.1 Referências1.2 Requisitos identificados1.3 Normas relacionadas2. Requisitos identificados
3. Normas relacionadas
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