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