[(1) The group accounts of a parent company whose securities are, on its balance sheet date, admitted to trading on a UK regulated market must be prepared in accordance with UK-adopted international accounting standards (“IAS group accounts”).]
(2) The group accounts of other companies may be prepared—
(a) in accordance with section 404 (“Companies Act group accounts”), or
(b) in accordance with [UK-adopted international accounting standards] (“IAS group accounts”).
This is subject to the following provisions of this section.
(3) The group accounts of a parent company that is a charity must be Companies Act
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