+Article 14 4

Article 14 4

4. An undertaking which is a jointly controlled entity for the purpose of the relevant accounting framework shall be treated in accordance with sectoral rules on proportional consolidation or the inclusion of proportional shares.

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: 03.04.2014 00:00:00 -Doknr: CELEX:32014R0342
EULAW -
European Regulation published on http://eur-lex.europa.eu/