+Article 12 2.

Article 12 2.

The valuation procedures used shall ensure that the assets are valued properly and that the asset value is calculated at least annually.

1. Prezentare generală

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1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde