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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Version Superseded: 31/12/2020
Point in time view as at 31/01/2020. This version of this provision has been superseded.
There are currently no known outstanding effects by UK legislation for Regulation (EC) No 1606/2002 of the European Parliament and of the Council, Article 5.
Member States may permit or require:
the companies referred to in Article 4 to prepare their annual accounts,
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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