+Article 5 Options in respect of annual accounts and of non publicly-traded companies

Article 5 Options in respect of annual accounts and of non publicly-traded companies

Article 5

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).

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
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