# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 4: General rules


Any differences of accounting rules as between a parent company’s individual accounts for a financial year and its group accounts must 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/ukdsi/2008/9780110806303/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.