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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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Changes over time for: Article 5

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Version Superseded: 31/12/2020

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Point in time view as at 31/01/2020. This version of this provision has been superseded. Help about Status

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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. Help about Changes to Legislation

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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