art_13__para_2__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 deroga all'articolo 4, paragrafo 1, gli Stati membri possono autorizzare o prescrivere, per tutte le imprese o per talune tipologie di imprese, la presentazione, anziché di un conto economico articolato secondo gli schemi di cuiagli allegati V e VI, di un rendiconto delle loro prestazioni, purché le informazioni fornite siano perlomeno equivalenti a quanto prescritto dagli allegati V e VI.

National law under this provision

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

← 2. · All articles · Articolo 14 →

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