Notwithstanding Article 31(1)(c), Member States may permit or require in respect of all companies or any classes of company that, where an asset is valued in accordance with Article 42e, a change in the value is included in the profit and loss account.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2013 - onwards
Article 42f
Repealed from 19 July 2013