+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. Prehľad

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1.1 Odkazy

1.2 Identifikované požiadavky

1.3 Súvisiace štandardy

2. Identifikované požiadavky

Požiadavky

3. Súvisiace štandardy

Štandardy