Financial Regulation applicable to Europol Article 78
Article 78
The financial statements shall be drawn up in accordance with the generally accepted accounting principles specified in the detailed rules for implementing the general Financial Regulation, namely:
(a)
going concern basis;
(b)
prudence;
(c)
consistent accounting methods;
(d)
comparability of information;
(e)
materiality;
(f)
no netting;
(g)
reality over appearance;
(h)
accrual-based accounting.
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 78 of Financial Regulation applicable to Europol (LawPlayer, data as of 2026-07-04)
