+Article 14 2.

Article 14 2.

Member States may permit small and medium-sized undertakings to draw up abridged profit and loss accounts within the following limits:

(a) 

in Annex V, items 1 to 5 may be combined under one item called ‘Gross profit or loss’;

(b) 

in Annex VI, items 1, 2, 3 and 6 may be combined under one item called ‘Gross profit or loss’.

1. Pregled

,

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi