+Article 18 3.

Article 18 3.

Where undertakings are related within the meaning of Article 22(7) of Directive 2013/34/EU, competent authorities shall determine how consolidation is to be carried out.

1. Prezentare generală

Titlu	Reglementare

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe
Sursă	Cerință

3. Standarde asociate

Standarde
Sursă	Cerință

Builddate: 01.01.2027 00:00:00 -Doknr: CELEX:32013R0575
EULAW -
European Regulation published on http://eur-lex.europa.eu/