+Article 24 14.

Article 24 14.

Where assets included in consolidated financial statements have been the subject of value adjustments solely for tax purposes, they shall be incorporated in the consolidated financial statements only after those adjustments have been eliminated.

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: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
EULAW -
European Regulation published on http://eur-lex.europa.eu/