+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. Pregled

,

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi