art_9__para_3__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

La struttura, la nomenclatura e la terminologia delle voci dello stato patrimoniale e del conto economico precedute da numeri arabi sono adattate quando la particolare natura dell'impresa lo richieda. Tale adattamento può essere imposto dagli Stati membri alle imprese che operino in un determinato settore economico.

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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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.