Article 15(3) of Directive 78/660/EEC shall apply only to assets items B and C(I) and (II) as defined in Article 6 of this Directive. Any movements in these items shall be shown on the basis of the balance-sheet value at the beginning of the financial year.
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 20 January 1992 - onwards