# Companies Act 1989, Paragraph 4

Extent: E+W+S

Any differences of accounting rules as between a parent company’s individual accounts for a financial year and its group accounts shall be disclosed in a note to the latter accounts and the reasons for the difference given.

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Source: https://www.legislation.gov.uk/ukpga/1989/40/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.