[406 IAS group accounts]
[406 IAS group accounts]
Companies Act 2006 | Legislation

[(1)     IAS group accounts must state—

(a)     the part of the United Kingdom in which the company is registered,

(b)     the company's registered number,

(c)     whether the company is a public or a private company and whether it is limited by shares or by guarantee,

(d)     the address of the company's registered office, and

(e)     where appropriate, the fact that the company is being wound-up.

(2)     The notes to the accounts must state that the accounts have been prepared in accordance with international accounting standards [UK-adopted international accounting standards].]