(24)Disclosure in respect of accounting policies is one of the key elements of the notes to the financial statements. Such disclosure should include, in particular, the measurement bases applied to various items, a statement on the conformity of those accounting policies with the going concern concept and any significant changes to the accounting policies adopted.
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New version applies from 11/12/2014 — introduced by Council Directive 2014/102/EU.
60 provisions change.
Later versions: 21/12/2021, 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.
Recital 24 changes in this version: compare with the current text.