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Point in time view as at 30/04/2001. This version of this provision is not valid for this point in time.
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Changes to legislation:
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Changes to Legislation
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Valid from 12/11/2004
226BIAS individual accountsU.K.
Where the directors of a company prepare IAS individual accounts, they must state in the notes to those accounts that the accounts have been prepared in accordance with international accounting standards.
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