art_23__para_8__point_b__point_iv__text_1

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

in modo equivalente ai principi contabili internazionali determinati a norma del regolamento (CE) n. 1569/2007 della Commissione, del 21 dicembre 2007, che stabilisce un meccanismo per determinare l’equivalenza dei principi contabili applicati dagli emittenti di titoli di paesi terzi conformemente alle direttive 2003/71/CE e 2004/109/CE del Parlamento europeo e del Consiglio GU L 340 del 22.12.2007, pag. 66. ;

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.