Instead of the presentation of balance sheet items in accordance with Articles 9 and 10, Member States may permit or require companies, or certain classes of company, to present those items on the basis of a distinction between current and non-current items provided that the information given is at least equivalent to that otherwise required by Articles 9 and 10.
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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS).
88 provisions change.
Article 10a is deleted from 19/07/2013.