+Article 24 7.
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Article 24 7.
Consolidated financial statements shall show the assets, liabilities, financial positions, profits or losses of the undertakings included in a consolidation as if they were a single undertaking. In particular, the following shall be eliminated from the consolidated financial statements:
(a)
debts and claims between the undertakings;
(b)
income and expenditure relating to transactions between the undertakings; and
(c)
profits and losses resulting from transactions between the undertakings, where they are included in the book values of assets.
1. Prezentare generală
1.1 Referințe
1.2 Cerințe identificate
1.3 Standarde asociate
2. Cerințe identificate
3. Standarde asociate
- Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
- EULAW -
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