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Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)Show full title
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed)
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- Revised 01/01/20171.54 MB
- Revised 01/01/20161.19 MB
- Revised 18/06/20141.15 MB
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Changes over time for: Article 143
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Article 143U.K.Rules governing the accounts
1.The accounting officer of the Commission shall adopt rules based on internationally accepted accounting standards for the public sector. The accounting officer may diverge from those standards if he or she considers this necessary in order to give a true and fair view of the assets and liabilities, charges, income and cash flow. Where an accounting rule diverges materially from those standards, the notes to the financial statements shall disclose this fact and the reasons for it.
2.The budgetary accounts referred to in Article 141 shall respect the budgetary principles laid down in this Regulation. They shall present a true and fair view of the budgetary revenue and expenditure operations.
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