Council Decision (EU) 2016/1353 Article 40

Accounting principles

Article 40

The financial statements shall present information, including information on accounting policies, in a manner that ensures it is relevant, reliable, comparable and understandable. The financial statements shall be drawn in accordance with Article 39.

Read the full instrument → · Read this in context: CHAPTER 6 — Accounting →

Other provisions in CHAPTER 6 — 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 40 of Council Decision (EU) 2016/1353 (LawPlayer, data as of 2026-07-04)

What to look at next

Council Decision (EU) 2016/1353, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER 6 — Accounting — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections