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).
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 5 of Regulation (EC) No 1606/2002 (LawPlayer, data as of 2026-07-04)
