(42)In order to promote credible financial reporting processes across the Union, members of the body within an undertaking that is responsible for the preparation of the undertaking's financial statements should ensure that the financial information included in the undertaking's annual financial statement and the group's consolidated financial statement gives a true and fair view.
◷
New version applies from 05/12/2014 — introduced by Directive 2014/95/EU (NFRD).
113 provisions change.
Later versions: 11/12/2014, 21/12/2021, 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.
Recital 42 changes in this version: compare with the current text.