Tangible fixed assets, raw materials and consumables which are constantly being replaced and the overall value of which is of secondary importance to the undertaking may be shown under ‘Assets’ at a fixed quantity and value, if the quantity, value and composition thereof do not vary materially.
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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS).
88 provisions change.
Article 38 is deleted from 19/07/2013.