Part 15Accounts and reports
Chapter 4Annual accounts
Group accounts: general
F1 406. IAS group accounts
(1)
IAS group accounts must state—
(a)
the part of the United Kingdom in which the company is registered,
(b)
the company’s registered number,
(c)
whether the company is a public or a private company and whether it is limited by shares or by guarantee,
(d)
the address of the company’s registered office, and
(e)
where appropriate, the fact that the company is being wound-up.
(2)
The notes to the accounts must state that the accounts have been prepared in accordance with international accounting standards.