PART ONECOMMON PROVISIONS
TITLE IXPRESENTATION OF THE ACCOUNTS AND ACCOUNTING
CHAPTER 1Presentation of the accounts
Article 144Accounting principles
1
The financial statements referred to in Article 141 shall present information, including information on accounting policies, in a manner that ensures it is relevant, reliable, comparable and understandable. The financial statements shall be drawn up in accordance with generally accepted accounting principles as outlined in the accounting rules referred to in Article 143.
2
The Commission shall be empowered to adopt delegated acts concerning the establishment of the framework for the implementation by the accounting officer of his or her tasks under this Article and Articles 145, 146, 148, 151, 154, 156 and 157.