(Judgment) Reference for a preliminary ruling – Directive 78/660 / EEC – Annual accounts of certain types of companies – Principle of a faithful image – Acquisition of a financial asset by a public limited company – Entry in the income statement of a discount linked to a debt at more than one year, non-interest bearing, and entry of the purchase price of the fixed asset on the asset side of the balance sheet, less the discount
Citations:
C-640/18, [2020] EUECJ C-640/18, ECLI: EU: C: 2020: 293, [2019] EUECJ C-640/18_O
Links:
Jurisdiction:
European
Company
Updated: 14 October 2022; Ref: scu.660161