http://www.legislation.gov.uk/id/eudr/1983/349

F1SECTION 2The preparation of consolidated accounts

F1Article 23

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Annotations:

Amendments (Textual)

F1Repealed by Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance).