Part 2 Changes to account formats, accounting rules and notes to the accounts

1. 2Differing business of subsidiary undertaking no longer a reason for exclusion from consolidated accounts
2. 3Accounts may show amounts in euro
3. 4Removal of provisions requiring disclosures in notes to accounts
4. 5Alteration of heading in balance sheet formats
5. 6Alteration to which liabilities and losses are to be taken into account
6. 7Amounts in accounts to have regard to the substance of the reported transaction