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+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 companiesArticle 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. Vue d’ensemble
1.1 Références1.2 Exigences identifiées1.3 Normes associées2. Exigences identifiées
3. Normes associées
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