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Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards article 5 CELEX: 02002R1606-20080410 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). |