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Regulation (EC) No 1606/2002 of the European Parliament and of the CouncilShow full title
Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
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- Revised 10/04/20080.05 MB
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Article 5U.K.Options in respect of annual accounts and of non publicly-traded companies
Member States may permit or require:
(a)
the companies referred to in Article 4 to prepare their annual accounts,
(b)
companies other than those referred to in Article 4 to prepare their consolidated accounts and/or their annual accounts,
in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2).
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