ECJ (Annual Accounts of Certain Types of Companies – Principle That A True and Fair View Must Be Given : Judgment) Reference for a preliminary ruling – Directive 78/660/EEC – Annual accounts of certain types of companies – Principle that a true and fair view must be given – Principle that valuation must be made on a prudent basis – Issuing company of a share option recognising the grant date price of the option in the course of the accounting year in which the option is exercised or at the end of its period of validity
Citations:
ECLI:EU:C:2017:465, [2017] EUECJ C-444/16
Links:
Jurisdiction:
European
Company
Updated: 27 March 2022; Ref: scu.588276