Recognition and measurement principles applicable to the preparation of annual financial statements should also apply to the preparation of consolidated financial statements. However, Member States should be allowed to permit the general provisions and principles stated in this Directive to be applied differently in annual financial statements than in consolidated financial statements.
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New version applies from 21/12/2021 — introduced by Directive (EU) 2021/2101.
82 provisions change.
Later versions: 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.
Recital 35 changes in this version: compare with the current text.