art_13__para_1__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

Per la presentazione del conto economico gli Stati membri prescrivono uno dei due schemi o entrambi gli schemi di cui agli allegati V e VI. Se uno Stato prescrive entrambi gli schemi, può permettere alle imprese di scegliere quale schema adottare.

National law under this provision

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

← 1. · All articles · 2. →

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