2. — DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June…

2.

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

Gli Stati membri possono autorizzare le piccole e le medie imprese a redigere un conto economico in forma abbreviata nei limiti indicati di seguito: all'allegato V: raggruppamento delle voci da 1 a 5 in una voce unica denominata “Utile/perdita lordo/a”; all'allegato VI: raggruppamento delle voci 1, 2, 3 e 6 in una voce unica, denominata “Utile/perdita lordo/a”.

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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.