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new SF6 Consolidation in CYPRUS

new SF6 Consolidation in CYPRUS

TECHNICAL CIRCULAR 2/2016 (ΤC 2 2016) TO: All the Members.· PDF file4 II) Exemptions from consolidation The exemption of the Law to prepare consolidated financial statements which applied to small groups has been extended to apply to Small and Medium- size groups (as these are defined in section I above) except where any affiliated1 company is a public-interest entity or where the obligation to draw up consolidated financial statement is required by other.File Size: 292KB

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